Employers can (subject to conditions) and without incurring income tax and NICs, provide employees with
– equipment to help them work from home; and
– money to cover additional working from home expenses (at the flat rate of £6 per week, or the actual amounts incurred)
If employers don’t provide money to cover additional working from home expenses, employees can claim tax relief on this amount themselves
If employees work from home outside the UK there can be a number of key employer obligations and concerns, including:
– a risk that a “permanent establishment” for corporation tax is created overseas for the UK employer;
– a risk that the UK employer may have to register as an employer overseas and operate payroll withholding;
– a risk that the UK employer may become liable for overseas employer’s social security; and
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