A6.960 Home workers

A6.960 Home workers

An employee's permanent workplace1 is a question of fact. HMRC will consider home workers very carefully and will check to see whether the employee has a permanent workplace elsewhere, but is working from home out of personal choice. This is likely to be the case if the employee regularly attends somewhere else (for example the employer's Head Office).

The tax case of Evans2 illustrates the issue. Mr Evans was a civil servant who lived in Kings Lynn and worked in Leeds. When his employer introduced a voluntary home working scheme he then worked in Kings Lynn for four

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