Tax implications of hybrid and distance working

Yesterday, the Office of Tax Simplification published its review on the tax implications of hybrid and distance working. 

The review will consider the emerging swing to hybrid and distance homeworking, and any associated tax implications.

The review will consider trends in:

• employees of UK companies working overseas (not on formal expatriate assignments),
• employees of overseas employers working in the UK (not on formal expatriate assignments),
• hybrid and distance/home working within the UK, and
• impacts on practices of the self-employed.