FAQ: What happens if I never had an office at home but now I have to sit at home and work due to COVID? Can I still claim home office expenses? Will these expenses be considered for COVID-19 in Year of assessment 2022?

You will not be eligible to claim home office expenses unless the relevant part of the home is regularly and exclusively used for the purposes of trade, in this case, employment. That part must also be specifically equipped for that purpose. Even if you worked mainly from home, if these requirements are not met, no deduction is permitted.