A moment of relief?

Matthew Brown explains the tax implications of working from home during the COVID-19 outbreak

COVID-19 is having a huge impact in the way people work, with large numbers working from home for the first time. For some it may only be temporary; for others they may find working from home becomes the new normal, either because it works for them or because their employers find that they don’t need large business premises (and its associated costs), with everyone in one place, to function efficiently. 

The changes, of course, lead to the question of who provides what – you or your employer – and what are the resulting tax implications? Below, we consider some of the common questions we’ve had where employees are, temporarily, permanently based at home in response to COVID-19.

Employer payments towards additional household costs