Sarah Laing looks at some tax aspects of homeworking, which have become particularly relevant due to Covid-19.
As we know, the Covid-19 crisis has meant that many employees are now working from home. There is already evidence of the environmental and commercial advantages of homeworking, but many employers have also said they are experiencing improved productivity and other positive benefits stemming from employees having a more balanced work/home lifestyle.
Some employers now feel that more employees should be based from home permanently, with only a limited time spent in the office.
Time for change?
Unfortunately, the current tax legislation is quite dated when it comes to dealing with expenses for homeworking, and the professional bodies have recently called on HMRC for revised legislation and guidance to facilitate and support what is