Hi

For the past 2 years, I claimed the working from home tax relief. I don't qualify for it this year, so have not applied. Please can someone tell me, if I don't apply this year, it doesn't roll over from last year automatically? I don't want my tax record to be incorrect. I logged onto on Gateway account, and checked my payslip, but with the NI changes etc, I'm finding it hard to work out. Thank you.