The CIOT has asked HMRC to improve guidance and to use better technology in the context of wider trends in hybrid and distance working. The CIOT notes, in particular, an increase in the numbers of individuals working partly in the UK and partly abroad. The CIOT asks HMRC to provide more tailored guidance for employers and employees.
https://www.tax.org.uk/hmrc-urged-to-home-in-on-hybrid-and-distance-working-headaches