EIM01471 - Employment income: employees who work at home: arrangement of guidance
Modern information and communications technology has enabled many more employees to work from home either on a full time, part time or flexible working basis. Hybrid working is a type of flexible working which combines remote and workplace based working. Hybrid working is not new and has existed for many years. »Ê¹ÚÌåÓýapp growing need for more flexibilty has prompted many businesses that did not previously consider remote working to view it as a viable option. This has led to an increase in employers offering flexible working arrangements. »Ê¹ÚÌåÓýapp way the employment income tax rules apply to such people is set out in the following guidance:
| Guidance | Content |
|---|---|
| EIM01472 onwards | Employer’s tax-free payments to employees who work at home under “homeworking arrangements� |
| EIM21611 | Benefits provided for employees who work at home |
| EIM32760 onwards | When employees can obtain tax relief for the expenses of working at home, and the expenses for which relief is due |
| EIM32370 onwards | Tax relief for the expenses of travel between a home workplace and another workplace |