The Office of Tax Simplification has published a report “exploring the tax implications of changing working practices”.
The report divides its key findings between domestic and international.
Domestic
On the domestic front, the focus is on commuting and home-working costs. For example, the report asks: “Should costs of travelling between a home-based workplace and an office workplace be tax deductible?”
The report suggests that “the major change in working resulting from the pandemic may present an opportunity for government to re-evaluate longstanding rules and arrive at different approaches relevant to modern practices, without necessarily adding to exchequer costs”.
The report also highlights a request for HMRC guidance on hybrid working and the associate tax issues.
International
Commentary here is divided up to address the following issues:
- Taxable presence and permanent establishment
- Income Tax, payroll and social security
- Short-term visitors
- Collating and simplifying guidance
Related content from Claritax Books
Income Tax is a substantial single-volume guide, now in digital format, to all the income tax issues commonly faced by most accountants and tax practitioners.
