Legal News

The tax implications of hybrid working arrangements

Published on: 27 July 2021
Published by: LexisPSL
  • The tax implications of hybrid working arrangements
  • What are the likely key tax implications of employers adopting hybrid working arrangements?
  • What are the tax implications of employers providing homeworking equipment under a hybrid working model?
  • What are the tax implications of employers making payments in respect of household costs when the employee works partly at home and partly in the office?
  • How will tax on commuting expenses be affected by hybrid working?
  • Will hybrid working models affect the availability of tax-efficient benefits and allowances?
  • How will employers need to account for tax on hybrid working arrangements?

Article summary

Tax analysis: In light of the coronavirus (COVID-19) pandemic, many businesses are adopting formal hybrid working arrangements as they seek to allow staff to attend the workplace for part of their working time and continue to work from home (or elsewhere remotely) for the remainder of their working time. Lewin Higgins-Green, managing director at FTI Consulting, analyses the tax implications of employers adopting these hybrid working arrangements, including the provision of homeworking equipment, the reimbursement of homeworking expenses, the impact on commuting expenses and other tax-efficient benefits and allowances. or take a trial to read the full analysis.

Popular documents