Review of Tax Rules As a Result of Changing Working Practices Announced
On 27 July 2022, the Office of Tax Simplification published a scoping document pertaining to a review of the tax implications of hybrid and distance working.
The review has been commissioned in recognition of the increased amount of hybrid and distance working as a result of the COVID pandemic, which appear to be a long term change to working practices.
There is no information as of yet as to when the review is due to be completed. However, the scoping document indicates that it will focus on income tax, National Insurance contributions and corporation tax and will consider evidence of, and research into, how the trends in working practices are likely to develop over time.
It will focus particularly on challenges to employer and employee compliance, the impact of cross-border arrangements, and tax consequences of remote working arrangements on share schemes and pension contributions.
We will update when further information is available.
