The Office of Tax Simplification (OTS) has now published a call for evidence on emerging trends.
Hybrid and remote working looks like it is here to stay. The COVID-19 pandemic perhaps sped up what was an existing shift towards more flexible working conditions. For many employers, the experience of being thrust overnight into remote working actually had the effect of demonstrating the capabilities of their businesses and staff to perform strongly away from the traditional office environment. For many employers, the reality now is that it has become necessary to offer remote and/or hybrid working in order to attract and retain the best talent.
The OTS has launched a review, seeking evidence of trends in relation to how people are choosing to work nowadays, including across borders. The review is intended to consider whether existing tax and social security rules are flexible enough to cope with the way the UK workforce is now operating.
The aim of the call to evidence is to gather information to allow the OTS to consider income tax, social security, expenses and allowances, as well as corporate residence and permanent establishment implications resulting from changes in working practices. The OTS has asked to hear from employers and employees from organisations of different sizes and from different sectors, as well as from self-employed people who may spend part of their time working in another country. A survey on hybrid and distance working has also been published.
The call to evidence closes on 25 November 2022 and its results are expected to be published in early 2023.