⚠️ We are working hard to ensure this guidance is up to date. However, you should bear in mind that things may change as the government respond to the ongoing situation.
Coronavirus: Employees: work changes
The coronavirus (COVID-19) outbreak is having far-reaching financial impacts on individuals and businesses across the UK, and indeed across the world. You may be worried about a reduction in your hours or losing your job. This page explains some of the tax and employment issues you need to be aware of and highlights what financial help you may be able to access.
I’ve agreed to take a pay cut/work fewer hours
You and your employer are free to agree on whatever terms and conditions you choose, subject to the various minimum rights and protections set out in employment law.
In terms of pay, even in these difficult circumstances, your employer must pay you the National Minimum Wage (NMW) for any hours you actually work.
You need to consider carefully the effect that a reduction in income/hours may have on things like:
- your holiday entitlement
- any pension scheme you are contributing to
- entitlement to tax credits (to be entitled to working tax credit you need to meet certain working hours conditions. You do not have to be working to get child tax credit, but your earnings will affect the amount you get)
- entitlement to state pension or other benefits such as Statutory Maternity Pay. (Workers who consistently earn below the National Insurance lower earnings limit (LEL) may fail to qualify for a range of contributory benefits such as contributory Jobseeker's Allowance and the state pension. In addition, entitlement to both Statutory Sick Pay and Statutory Maternity Pay are also dependent on whether earnings are above or below the LEL. The LEL is £120 per week in 2021/22.)
- If your employer reduced your hours so you still had some work (rather than being unable to give you any hours at all), it was not possible to qualify for any furlough pay from the Job Retention Scheme during the period 1 March 2020 to 30 June 2020. However, in cases where employers had work for some staff but not enough work for all, it was possible for employers to rotate employees in and out of periods of work/furlough (so long as each employee spent a minimum of three weeks on furlough).
From 1 July 2020 to 31 October 2020, employers were able to bring previously furloughed employees back to work for any amount of time, while still being able to claim a Job Retention Scheme grant for their usual hours not worked under the ‘flexible furlough’ scheme.
Under the scheme extensions from 1 November 2020 to 30 April 2021 and 1 May 2021 to 30 September 2021, employers were able to claim for employees who were furloughed (including flexibly furloughed) even if they had not previously been furloughed.
If my work changes: how does that affect my tax credits?
We have published some detailed information about how tax credits are affected by work changes due to coronavirus. Broadly, if the changes to your work were temporary due to coronavirus, then until the Job Retention Scheme ended on 30 September 2021, HMRC treated you as continuing to work the same number of hours as you were before they reduced. You did not need to tell HMRC about any temporary changes to your working hours due to coronavirus before 1 October 2021. These rules ended from 30 September 2021 and if you have not resumed your normal working hours by then, you may be treated as still working for a short period – see our detailed information for more details. However, if you have any permanent changes to your work – for example a permanent reduction in hours so that you no longer meet the working tax credit requirements or you are made redundant then you must report that to HMRC. This applies to permanent changes both up to 1 October 2021 and after that date. You may receive a four-week run-on of tax credits.
I’ve agreed to work at home
For arrangements involving home working, there are potential tax implications to be aware of, including:
- Tax relief for work-related expenses for the employee: see question below.
- Tax exemption for homeworking costs met by the employer: see HMRC’s guidance here for more information, which has been supplemented by coronavirus-specific guidance. Note that an announcement has been made to extend this exemption where employers reimburse employees for the cost of certain office equipment, as long as certain conditions are met.
- Possible exposure of home to business rates instead of council tax: see here for more information (although this is unlikely if there is just minor ‘business’ use).
- The potential impact on using part of your home for work on the eligibility for private residence relief for capital gains tax (CGT): see HMRC’s guidance here for more information. However, please note that if you use a room in your home for both business and private purposes – for example, you use a room as an office, but you also use it as a guest bedroom: this will not impact availability of relief from CGT.
Further information to help you (and employers) understand the tax implications when you are working from home can be found in this guide which has been produced by our colleagues in the Chartered Institute of Taxation (CIOT).
You may also find our recent article: Working from home during the virus. What travel expenses might you be able to claim? useful, in which we look at what travel expenses you may be able to claim as tax deductible if you have had to travel for work whilst you have been based at home.
⚠️ Warning: If you have recently used a tax refund company to help claim a working from home tax refund, the paperwork that you signed may mean that they can continue to collect other tax refunds due to you. See our news item which explains more about the issue and what can be done about it.
Can I get tax relief on my homeworking expenses?
If you are asked to work at home, you may be entitled to claim tax relief for your home working expenses, for example, electricity and heating (but not office equipment – see below), whether at the flat rate or based on actual expenses if evidence is kept.
See our news article here for more information.
⚠️ Note: HMRC have confirmed they will accept the need to self-isolate and the national lockdown rules as meaning that you were ‘required’ to work from home for the purpose of meeting the rules. If your employer cannot always accommodate you at the office (even though it is open) for reasons such as social distancing, this would also appear to be covered under ‘required’.
You cannot claim tax relief for periods of time spent working from home, where this was simply your choice.
As an easement, in 2020/21 and 2021/22, even if you only worked from home for part of the year due to the pandemic, we understand that you can claim £6 a week for the full tax year (so a deduction of £312 for each tax year).
You can claim the relief using either form P87 or HMRC’s special online microservice. You should use the form P87 if you want to claim other expenses at the same time, if you want to claim for actual expenses rather than the flat rate or if you are partially reimbursed and want to claim the difference. There is guidance on form P87 on our website.
Office equipment: a warning about expense claims
We have read in the media suggestions that you can claim tax relief from HMRC using form P87 if you buy home office equipment to use while you are working from home, such as an extra computer screen or a desk and office chair. This is not correct – HMRC will not allow tax relief for these items via an expense claim (although capital allowances may be available to claim via a tax return) and no relaxation to their position on this has been published.
Why? You might ask. The reason is that expenses you incur in connection with your job have to meet a test to qualify for tax relief. This test is that the expense is incurred ‘wholly, exclusively and necessarily in the performance of your duties’.
The bit in bold above stops you from getting tax relief via a P87 claim for buying a desk or chair, for example. You may have bought these items to put you in a position to do your job, or – quite literally – a better or more comfortable position to do your job. This is the subtle but important difference – whether the purchased item enables you to do your job, rather than the expense being incurred while doing your job.
Things like printer cartridges and paper are different, as these are items you use while doing the job itself. For example, your work might involve writing a letter that you need to print out and post. The cost of the ink, the paper, the envelope and the stamp are all necessarily incurred by you in doing the job. These items would normally be reimbursed by your employer, but if they were not, you could make a claim for tax relief.
I didn’t work for a complete tax year in 2019/20 and/or 2020/21: can I claim a tax refund?
If you receive employment income and pay tax through the Pay As You Earn (PAYE) system you may sometimes pay too much tax, for example, if you stop work part way through the tax year.
This is because the personal allowance (£12,500 in the 2019/20 and 2020/21 tax years) is usually divided throughout the year so you receive a proportion in each pay packet. If you stop work part way through a tax year, or do not work for a complete tax year, you may not have received your entire tax-free allowance and will probably have paid too much tax.
Luke is on a zero hours contract and is paid weekly. Luke’s last payslip in the 2019/20 tax year (dated 13 March 2020) indicated he had earned £14,560 and paid £556.20 in tax. On 16 March, his employer told Luke there was no work for the foreseeable future.
At the end of the 2019/20 tax year Luke’s tax position is:
Less PA (£12,500)
£2,060 @ 20% = £412
We can see that Luke has overpaid £144.20 in tax (£556.20 less £412). This is because up until 13 March (week 49 of the tax year), Luke had only been given 49 weeks’ worth of his personal allowance (£11,778), whereas actually he was due £12,500.
HMRC’s automatic reconciliation system should aggregate his pay and tax details after the end of the 2019/20 tax year and HMRC should issue him with a tax repayment automatically. He should also receive a P800 tax calculation. It is important that he checks the calculation and that the repayment is correct, as set out in our guidance.
P800s are usually issued in the summer months following the end of the tax year. If you have not received your P800 for 2019/20 yet, or you cannot wait for the 2020/21 P800, you should be able to prompt HMRC to reconcile your position/issue your refund by contacting them. There is more information on how to do this, including example letters, in our Tax basics section.
What if I stop work in the 2021/22 tax year?
If you finish working for your employer in 2021/22 and do not think you will work again before the end of the tax year (5 April 2022), you might be able to ask HMRC to issue you a refund of some of the 2021/22 tax paid by using form P50. This can be used to trigger in-year refunds, rather than having to wait until the end of the tax year.
You should not need to send in your P45, however, if the details on your form P50 do not match HMRC payroll records, then you may be asked to send it in – so keep it somewhere safe.
⚠️ Note: you cannot use form P50 if you are claiming or intending to claim certain taxable state benefits (such as Jobseeker's Allowance or contributory/new style Employment and Support Allowance) or expect to receive other taxable income (such as from a works pension) before the end of the tax year. In that case, you would give your P45 to the Jobcentre when you claim the benefit or give it to your new employer or pension provider. Your earnings and tax paid to date, together with your existing tax code, should then be factored into the tax taken from the new source of income.
What if I’m laid-off/made redundant?
If you’re being made redundant, you might be eligible for certain things, including a notice period, accrued holiday pay, or redundancy pay.
We look at the general tax implications of receiving redundancy pay etc. on our website and more specifically at being made redundant as a consequence of the coronavirus on the dedicated page in this section.
If you have been furloughed in the period prior to being made redundant, you may find our news article: I’ve been made redundant, how much notice pay should I receive? useful, as it looks at what the situation is with your notice pay and redundancy pay (in terms of how much you are entitled to).
Note: it was initially the case that employers could furlough employees and claim for them under the Job Retention Scheme while they were serving a notice period (although not for their redundancy payments). From 1 December 2020, this was stopped - employers could not claim payments from the Job Retention Scheme during the notice period. You can find more information on GOV.UK.
If you are getting tax credits, please see our Tax credits and coronavirus page for more information.
What was the Job Retention Scheme?
The Job Retention Scheme helped employers pay their workers’ wages if they were unable to work, and so were put on furlough, during the coronavirus crisis. This could include workers who:
- had caring responsibilities resulting from coronavirus, such as caring for children who were at home as a result of school or childcare closing, or
- were clinically extremely vulnerable, or in the highest risk group for severe illness from coronavirus (even though ‘shielding’ came to an end some time ago).
Under the Job Retention Scheme, an employer could claim a grant so that a ‘furloughed’ worker could receive up to 80% of their usual wages, via their employer’s payroll, up to a total of £2,500 each month.
Please be aware that there was no obligation on employers to furlough their staff – it was a commercial decision for each employer.
The Job Retention Scheme closed on 30 September. We have retained some information about the Job Retention Scheme on this page in case it is useful to any workers wanting to check their historic position, even though the scheme is no longer running.
From 1 March to 30 June 2020, it was not possible to do any work for your employer at all if you were furloughed. From 1 July to 31 October, if you had been previously furloughed, it was possible to be ‘flexibly furloughed’ and work some hours (which should have been paid for by the employer as normal).
The Job Retention Scheme extensions from 1 November 2020 to 30 April 2021 and from 1 May 2021 to 30 September 2021 could help employers pay their workers’ wages, both where they were only able to work some hours and where they were unable to work any hours at all.
It was not necessary to have been previously furloughed by your employer for the purpose of these extensions, however:
- to qualify to be included on your employer’s Job Retention Scheme claim from 1 November 2020, you needed to have been included on an employer’s payroll submission to HMRC between 20 March 2020 and 11.59 pm on 30 October 2020.
- to qualify to be included on your employer’s Job Retention Scheme claim from 1 May 2021, you needed to have been included on an employer’s payroll submission to HMRC between 20 March 2020 and 11.59 pm on 2 March 2021.
The extensions could therefore include employees who did not qualify under the original scheme from March to October 2020 (because, for example, they were hired after 19 March 2020).
Unfortunately, you could not be furloughed if you joined your employer on or after 3 March 2021.
How much could I get?
For claim periods running from 1 May 2021 to 30 June 2021, employers could receive a grant to pay 80% of their qualifying employee's usual wages for usual hours not worked, up to a maximum of £2,500 per month. The £2,500 cap was proportional to the hours not worked. Employers must have met any associated employers National Insurance Contributions and pension contributions, which was a cost to them.
From July 2021, employers were asked to contribute more, however you should still have received up to 80% of your wages (subject to the £2,500 cap) for any hours not worked.
For claim periods running from 1 May 2021 to 30 September 2021, if you were furloughed under the original scheme from March to October 2020 (or were eligible to be furloughed, even if you actually were not), the calculations of your usual wages/usual hours will have been as follows:
For employees on fixed pay, the last pay period on or before 19 March 2020 provided the basis for the usual wages/usual hours calculation. For variably paid employees it was the higher of the average in 2019/20 or the corresponding calendar period in the previous year – although for claims from March 2021 onwards you looked back to the corresponding calendar period in 2019 not 2020.
So, if you were furloughed under the original scheme in March 2020 and had a pay rise in April 2021 (even a National Minimum Wage one), this will not have been factored into your furlough pay calculation.
Leo, who is 21, is on flexible furlough in the week of 12 to 18 April 2021. He works 11 normal hours. He got a payrise in April 2021 and his hourly rate is £9 per hour.
As Leo is ‘flexibly furloughed’, his employer can pay him the balance of his ‘usual’ hours using the furlough system.
Leo’s employer must start with the number of ‘usual’ hours (based on the higher of the average in 2019/20 and the week of the 12 to 18 April 2019) – in Leo’s case it is 41, and subtract the number of actual hours worked – in Leo’s case 11 - to arrive at the number of ‘furloughed’ hours.
Leo’s employer must the work out the furlough pay (based on the higher of the average in 2019/20 and the week of the 12 to 18 April 2019) – in Leo’s case 80% of this is £262.40 (he was paid £8 an hour during this time).
So his pay is 11 x 9 = £99 normal pay
And £262.40 x 30/41 = £192 furlough pay
Total = £291
For claim periods running from 1 May 2021 to 30 September 2021, if you were furloughed for the first time under the scheme from 1 November 2020 to 30 April 2021, the calculations of your usual wages/usual hours will have been as follows:
- For employees on fixed pay, the last pay period on or before 30 October 2020 provided the basis for the usual wages calculation. Usual hours were the contracted hours worked in the last pay period ending on or before 30 October 2020.
- For employees on variable pay, the average of the tax year 2020/21, up to the start of the furlough period, provided the basis for usual wages calculation. The usual hours were the average hours worked in the tax year 2020/21 up to the start of furlough.
If you were furloughed for the first time under the scheme from 1 May 2021 to 30 September 2021, your usual pay and usual hours, were as follows:
- For employees on fixed pay, the last pay period on or before 2 March 2021 provided the basis for the usual wages calculation. Usual hours were the contracted hours worked in the last pay period ending on or before 2 March 2021.
- For employees on variable pay or hours, the average pay from 6 April 2020 (or the date they started if later) up to the start of the furlough period (on or after 1 May 2021), provided the basis for usual wages calculation. Usual hours were the average hours worked the same period.
You can read the Job Retention Scheme guidance for employees on GOV.UK.
Guidance on the accrual of holiday leave and pay during furlough, can be found on GOV.UK.
Any payments you received under the Job Retention Scheme should have been treated as normal earnings for Pay As You Earn (PAYE) tax and NIC purposes.
In general, the correct taxing point for any Job Retention Scheme payments will be the date your received them, although if there was a delay in you receiving payments under the Job Retention Scheme, it may be possible, in some cases, to argue (where this would be beneficial to you), that the payments should actually be taxed when the entitlement arose.
Although the scheme was intended to support employees financially, it was the employer who had to apply for the grant and there was no obligation on them to do so. You can therefore read about the scheme in more detail in our Guidance for employers section.
In January 2021 HMRC started to publish the names of most employers who have claimed grants under the Job Retention Scheme for periods from December 2020 onwards, on GOV.UK. The details will not include information at individual employee level but can be used to see if an employer has made a Job Retention Scheme claim overall. The names on the list are of those that were used to set up the PAYE scheme, so may not exactly match the name of the employer as you know it.
You can check if a Job Retention Scheme claim has specifically been made on your behalf through your online Personal Tax Account from 25 February 2021 (although not the exact amounts that have been claimed). If you think your employer has made a Job Retention Scheme claim for you, but has not paid it on to you properly, you can report them to HMRC for investigation.
During the period of the original Job Retention Scheme (from March to October 2020), we wrote many articles about various aspects and intricacies of the Job Retention Scheme, which may help offer some clarification if you have any questions about your position. They reflect our understanding of the situation as at the time of writing. You can find the date they were published under the title.
- To qualify for the original Job Retention Scheme, you needed to have been notified to HMRC through your employer’s payroll submission on or before 19 March 2020. See our recent news item: Extended furlough date of 19 March: but who exactly benefits? for information on exactly what this means.
- In the period 1 March 2020 to 30 June 2020, you should not have undertaken any work for your employer, including answering calls or emails. Further to our press release, employees can use this online fraud reporting facility to report employers who asked them to work while furloughed. The form looks quite long, but you do not need to complete all the fields and you do not have to give your details.
- From 1 July 2020 to 31 October 2020, employers were able to bring furloughed employees back to work for any amount of time and any shift pattern, while still being able to claim a grant for the hours not worked (‘flexible furlough’). However, employers could only flexibly furlough employees that they had furloughed for a full three-week period before 30 June. This means that the final date by which an employer could furlough an employee for the first time, in order to be able to enter the 1 July to 31 October scheme, was 10 June.
- If you were not designated as ‘furloughed’ for the first time by 10 June, it may have been possible for earlier periods of inactivity to be considered as a furlough period for the purposes of your employer claiming a Job Retention Scheme grant for you. Our article: ‘Not designated ‘furloughed’ by 10 June? It may not be too late for your employer to claim for you under the Job Retention Scheme’ explains the detail. Note: most employers had until 31 July to make a claim for the period to 30 June.
- The scheme’s guidance confirms that if your existing employment contract allowed it, you could work for another employer or agency while you were on furlough. See our news piece for more on taking a new job while you are furloughed.
- We put together some specific information on how the Job Retention Scheme applied if you worked through an agency or umbrella company, as we know that this was not at all clear:
- Job Retention Scheme and temporary workers: the questions that you are asking (17 April 2020)
- Can my contractor umbrella company refuse to furlough me? (Written for Contractor UK 28 April 2020)
- Umbrella workers: have you only recently been furloughed? (2 June 2020).
- If you worked through your own limited company, whether inside or outside the public sector, see our dedicated page.
- If you were a minimum wage worker, then you may find our news piece explaining how your furlough pay should have been calculated useful.
- You can find some information on what to do if you think your employer did not pay you enough during your period of furlough here. For example, one thing that only became clear sometime after the scheme had been rolled out, was that the ‘higher of’ calculation (to work out furlough pay for variable workers), was intended to be done each and every pay day. Anybody that was a variable worker, and who received the same amount of furlough pay each pay day, may have been underpaid.
- If your employer has over claimed a Job Retention Scheme grant, which they then in turn paid to you, they may need to pay some money back to HMRC. Whilst there is no automatic right for an employer to recover such monies from an employee under the law governing the JRS scheme, the Employment Rights Act 1996 does allow employers to make deductions from an employee’s future wages to recover overpayments of wages made by mistake, which may apply. We explain more in our news article: Need to pay back a Job Retention Scheme (JRS) grant? What employers should – and shouldn’t – do.
- If you are on UC, then given all the disruption and difficulties facing employers and business since the coronavirus outbreak started, your UC award may have been impacted, as we explain in our news piece: Universal credit and furlough: what you need to know. You can find more detail about Universal credit and employee pay during the coronavirus on our dedicated page in this section.
- If you have been asked to return to the workplace, you may be wondering what happens with your benefits and taxes if your pay increases as a result of returning to work– we covered this in our news piece Returning to work after being furloughed, what to expect (Note: this was written before the ability for employers to ‘flexible furlough’ from 1 July 2020 was announced).
- If you worked under the Construction Industry Scheme (CIS), then you were not covered under the Job Retention Scheme and needed to apply for the Self-Employed Income Support Scheme as explained in our news piece: I work in the construction industry: which coronavirus scheme do I qualify for? Be aware that if you sourced work in the construction industry via an agency/umbrella company, you might have had PAYE deducted at source, rather than CIS, which meant that you have not been treated as self-employed.
- If you have been paid cash in hand for work you have done, you might still be able to claim some welfare support as we explain here.
My PAYE coding notice is collecting tax debt from a previous year and I can’t afford to pay the debt because of my reduced income. What can I do?
Sometimes underpayments of tax for previous tax years will be collected through adjustments to your tax code. It is important to check your coding notice carefully as it determines how much tax your employer must take from your pay before paying the rest to you. If you do not agree the figures in your coding notice, you should contact HMRC to have the relevant changes made.
Any underpaid tax from prior periods would normally be collected over 12 months if it is collected through your coding notice. In the current circumstances, it is possible that your family finances may have changed significantly so that you would find it difficult to pay that extra tax over 12 months. If this is the case, contact HMRC without delay and ask for the debt to be collected over a longer period. The longest period that HMRC normally agree to spread debt collection over is three years.
Before you agree to HMRC collecting a debt from a previous year via your tax code, you should make sure that the debt is actually due. We have a detailed page on our website which sets out in a step-by-step guide how you should check this.
What benefits can I claim if I lose my job?
If you have been employed and you become unemployed, for example you are laid-off permanently, but you are not sick or self-isolating, you may be able to claim new-style Jobseeker’s Allowance or JSA (the new name for contributory Jobseeker’s Allowance). If you, or both you and your partner if you have one, have reached state pension credit age then you cannot claim JSA but may be able to claim pension credit. Like new-style ESA, there are national insurance contribution (NIC) requirements associated with new-style JSA which are alluded to in the JSA guidance on the GOV.UK website but in summary the two conditions are that:
- You must have paid, or be treated as having paid, at least 26 weeks contributions on earnings at or above the lower earnings limit (LEL) in one of the last two complete tax years immediately before the relevant benefit year (which is usually the calendar year when you meet the entitlement conditions and submit your claim). This condition can be relaxed in certain situations.
- You must have paid contributions or received NIC credits on earnings of at least 50 times the LEL in each of the two complete tax years immediately before the relevant benefit year.
For example: if you make your claim for benefit in 2020, it is the LEL for 2017/18 or 2018/19 which counts. The LEL for these years were £113 (2017/18) and £116 (2018/19) so to satisfy the first condition you would have had to have earned at least £2,938, over at least 26 weeks, in 2017/18 or £3,016 in 2018/19. The 26 weeks do not need to be consecutive, but weeks in which you earned less than the LEL do not count towards the total.
To satisfy the second condition you would have had to have paid contributions on earnings of £5,650 in 2017/18, and £5,800 in 2018/19. Credits wise, you would have needed to have received a Class 1 NIC credit for at least 50 weeks in each of the relevant tax years.
Neither condition requires that you have worked for the whole of the relevant two-year reference period. However, if you don’t qualify for new-style JSA, you will have to rely on income-based benefits. For most people, this will be UC.
Which you claim depends on whether you have paid enough NIC to claim new-style JSA. Even if you have, you may want to claim UC in addition, to top- up your income.
UC is gradually replacing six other benefits: working tax credit, child tax credit, housing benefit, income support, income-related employment and support allowance and income-based Jobseeker’s Allowance. The majority of people can no longer make new claims to these other benefits. Instead, if you need financial support you will probably need to claim UC.
You should also be aware of the following:
- If you or your partner are classed as a ‘frontier worker’ you may be able to make a claim for one of the benefits that UC is replacing. This includes income-based JSA. See our information in the main part of our website. This is complex and you should seek advice BEFORE making any UC claim if you think this might apply to you.
- If you are currently receiving any of the benefits UC is replacing, they will end when you make a UC claim.
- UC takes into account savings and your partner’s circumstances and income. If their income is too high, you may not qualify for any help.
- If your partner receives contribution-based ESA – which was the old name for new-style ESA – you may be able to ask for it to be re-assessed to include an income-based element to top-up your income instead of claiming UC. If you are in this situation, you should seek advice.
The benefits system is complicated. If any of the points above apply or you are unsure, you should seek specialist welfare rights advice before making any UC claim.
General guidance on claiming benefits and in particular UC, if you lose your job can be found in our news article: Have you just left work and need to claim universal credit?.
If you want help or advice on JSA or any other benefits, we strongly recommend you speak to a welfare rights adviser who can go through a full benefits check with you.
How can I boost my income during the pandemic?
The pandemic has resulted in an unprecedented jobs and income situation. Your finances may have already come under some strain or you may be worried that they will do in the future. In our article 10 ways for employees to boost income during the COVID-19 pandemic we offer you some hints and tips on how you may be able to boost your income, looking at things like: making sure you aren’t paying too much tax, reviewing your High Income Child Benefit Charge or Marriage Allowance position if your income has dropped, taking a second job and renting out a room/online selling.