HM Treasury's Office of Tax Simplification (OTS) is conducting a high-level review on trends and tax implications of hybrid and distance working in the United Kingdom [Call for Evidence: Review of Hybrid and Distance Working, 31 August 2022]. OTS is requesting employers' help in outlining their experiences and plans relating to hybrid and distance working.
For the review, OTS is using these definitions:
- Hybrid working is where the terms of engagement require workers to spend some of their contracted hours in their employer's workspace but allow flexibility for where they work the remainder of their contracted hours.
- Distance/home working is where the terms of engagement allow a worker to perform their duties in an agreed location of their choosing (usually their home). With distance/home working, either there is no requirement to work from an employer's workspace, or no employer workspace is available.
The main focus of the review will be trends in employees of U.K. companies working overseas and employees of overseas companies working in the U.K. (not on formal expatriate assignments), hybrid and distance or home working in the U.K., and the impact of self-employed practices.
Consultation Questions
OTS has 21 questions in the review, but employers do not have to respond to all questions. OTS said it will accept responses to any or all of the questions listed as well as any general or specific comments relating to any areas covered by the review.
The questions ask employers to explain what is currently happening with employees and how things have changed since the COVID-19 pandemic. Employers are also asked to answer questions about changes in their policies and procedures due to the pandemic.
Responses Due 25 November
Employers must email their responses by 25 November 2022 to
[email protected]. To arrange for an online or in-person meeting, contact the OTS by 31 October 2022 at
[email protected].
OTS also has a
survey for employees and self-employed individuals who wish to participate in the hybrid and distance working review.
Rayna Alexander, Esq., is Editor, Payroll Information Resources, for the American Payroll Association.