HMRC internal manual

Employment Income Manual

EIM01471 - Employment income: employees who work at home: arrangement of guidance

Modern information and communications technology has enabled many more employees to work from home either on a full time, part time or flexible working basis. Hybrid working is a type of flexible working which combines remote and workplace based working. Hybrid working is not new and has existed for many years. The growing need for more flexibilty has prompted many businesses that did not previously consider remote working to view it as a viable option. This has led to an increase in employers offering flexible working arrangements. The way the employment income tax rules apply to such people is set out in the following guidance:

Guidance Content
EIM01472 onwards Employer’s tax-free payments to employees who work at home under “homeworking arrangements”
EIM21611 Benefits provided for employees who work at home
EIM32760 onwards When employees can obtain tax relief for the expenses of working at home, and the expenses for which relief is due
EIM32370 onwards Tax relief for the expenses of travel between a home workplace and another workplace