Summarise the Tax Implications of Working From Home as an Employee

You have worked from your kitchen for three years and a colleague just mentioned there might be tax relief in it. Possibly. Under conditions. This lays out the HMRC rules in plain English: who can claim, the flat rate, actual costs, the common mistake, and the fastest route to claiming.

<context>
You work from home some or all of the time as an employee and want to know whether you can claim any tax relief, what you can claim, and how to do it in the UK.
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<task>
1. State whether employed home workers can claim tax relief and under what conditions
2. Name the flat rate claim available through HMRC and how to claim it
3. Explain whether you can claim for actual costs instead and what evidence is required
4. Name one common mistake employees make when claiming working from home relief
5. Tell me the fastest way to make the claim if eligible
</task>

<output_format>
- Five numbered sections, two to three sentences each
- Plain English throughout, referring to UK HMRC rules
- Note: this is general information, not regulated tax advice
- Length: 200 to 300 words
- Tone: clear and practical
</output_format>