May 19th, 2020 / Insight posted in Articles, Brochures, Tax

Supporting homeworking employees: tax reliefs available to them

With the announcement that schools will close to most pupils, almost everyone who can work at home will be doing so from 23 March if they are not already. This follows the PM’s call to “stop non-essential contact with others and stop all unnecessary travel”.

Setting aside the logistical, technological and data security issues of running an office-based business with its employees working in multiple locations, employers are also having to navigate the complex employment tax rules that apply to payments made to employees and whether these are taxable or not. This note describes the main rules applicable to homeworking employees.