The Office of Tax Simplification (OTS) has issued a call for evidence from companies and individuals on remote working, including in another country. The OTS is reviewing recent trends in working patterns and the implications these can have on tax and the challenges it can bring. This is currently an important topic for companies as they try to balance employees' appetite for remote working with the tax and practical implications of doing so. Likewise, it is also moving up the agenda with tax authorities after any temporary leniencies at the beginning of the pandemic have ceased. The call for evidence can be found here.
The OTS wishes to gather evidence to assess the extent of hybrid and remote working. The general assumption is that this is increasing, but they want to test whether this is borne out by the evidence and what companies are seeing in practice. They also want to assess whether this is mostly within the country of employment or cross-border.
The call for evidence covers the following topics:
The call for evidence can be found here. If you are responding on behalf of your company (or are thinking of doing so), please do reach out if you would like to discuss the responses prior to submission.
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