The following Employment Tax guidance note by Tolley in association with Hannah Freeman at Old Square Chambers provides comprehensive and up to date tax information covering:
The ERA 1996, ss 71–80EE (Part VIII) gives an employee the right to request flexible working by applying to his employer for a change in his terms and conditions of employment. Other statutory provisions relating to this right are found in the Children and Families Act 2014, ss 131–134 and SI 2014/1398 (both subscription sensitive).
ACAS has published a statutory Code of Practice on Handling requests to work flexibly in a reasonable manner . This Code must be taken into account by employment tribunals where it is relevant to a question arising in proceedings and employers would, therefore, be well advised to take note of it. The Code’s recommendations are supplemented by a Guide: The right to request flexible working .
The person must:
Certain categories of employee are excluded from the right, in particular:
The right to apply for a change in terms and conditions relates to:
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