21 September, 2022
The Office of Tax Simplification (OTS) is conducting a review on the trends and tax implications of hybrid and distance working in the UK and across borders. The focus of the review is to look at changes in practice and any emerging trends away from the 'traditional' way of working.
From the outset of the pandemic, the UK has seen a huge shift towards hybrid and distant working as technology has enabled many employees in certain roles to work remotely instead of in an office. For some, this included employees working overseas.
The review is planned to observe and consider the extent of changes in working practices giving rise to tax complexities or challenges, and will look at:
We have seen many organisations receive requests from employees to work remotely not only within the UK, but also internationally, and there are multiple considerations employers must thoroughly consider before agreeing to any overseas working, for any length of time. Whilst the OTS review may trigger the Government to take forward some reforms, any such changes will take several years. The deadline for submissions is 25 November 2022 and we shall continue to monitor any updates from the review.
For more information contact Alice McKenna in our Housing & Regeneration department via email or phone on 01254 222373. Alternatively send any question through to Forbes Solicitors via our online Contact Form.
Learn more about our Housing & Regeneration department here