I would just like to throw a small spanner in the works here, forthose who plan to claim this creidt AND who have been receiving the TWSS
Anyone who has been receiving the TWSS from their employer will most likely have a (potentially significant) personal tax liability for the 2020 tax year. This is due to the fact that the TWSS was paid to employees without deduction of any payroll taxes
In my opinion, Revenue will not seek to chase this money unless the taxpayer in question actively submits a tax return for the 2020 tax year voluntarily. I think the political fallout from such a move will not be worth the hassle
In the vast majority of situations, the tax liability on the TWSS will far exceed any tax relief available via the working-from-home tax credit so it may be more worthwhile in NOT claiming this credit. The same logic may even apply to claiming tax relief on medical expenses etc
This obviously doesn't affect people who already have to submit a tax return (eg company directors, people with rental income etc) but for the ordinary PAYE taxpayer with no other income it is worth considering
Now obviously Revenue may insist that they want a tax return from everyone who has received the TWSS but I personally think it's unlikely