Homeworking and hybrid working – the employment tax considerations

Lee Knight considers the key UK employment tax issues associated with employees working from home.

The coronavirus pandemic has significantly changed the way we work. Homeworking has become the norm for employees who previously spent all or almost all of their time in offices. Millions of us are now working from home for 2 or 3 days each week and spending the rest of the working week in the office. Homeworking and hybrid working appears to be here to stay.

Employers who adopt hybrid and homeworking should establish and communicate to employees a clear homeworking and hybrid working policy.

What employment tax issues should be considered?