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The Office of Tax Simplification (OTS) has published a scoping document for an upcoming review by it into hybrid and distance working, including working across international borders and in multiple countries.
The review is being set up against a backdrop of more employees working from home (or other residential accommodation) in different jurisdictions to their employer. This includes both employees working overseas for employers based in the UK and, conversely, employees working in the UK for overseas employers.
Recognising that more and more employees are choosing to work across borders (sometimes, without their employer's knowledge), the OTS is reviewing the implications of this changing nature of work from an income tax and social security perspective and examining whether the current tax framework is fit for purpose.
The review will focus primarily on income tax, national insurance and corporation tax and will:
For more information about scoping document and the upcoming review, please reach out to a member of the Employee Benefits team.
Link to scoping document below:
Review of hybrid and distance working scoping document.
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