September 5, 2022
Hybrid working tax consultation announced by government adviser

It claims that in the UK, the rules and guidance around employee expenses, and concepts like permanent workplace, ‘seem designed for traditional ways of working’ and may need to be updated to take account of ne work cultures.
Among other key issues that the review will cover include how accommodation, travel, and other expenses work in a hybrid working world, including who is responsible for payments and whether permanent workplace rules apply. It will also cover the application of short-term business visitor rules, overseas workday relief, and modified payroll, the treatment and impact on pension contributions and share schemes, and issues related residency.
The OTS adds that it will be mindful of likely implications of any recommendations for HMRC. It will also cover the role and contribution of financial advisers, employment law, the implications of changes in different regions and sectors of the economy as well as looking at international experiences, examples of best practice and the work of the OECD in this area.
The OTS says it is aiming to speak with employers and employees across a range of sectors and sizes, and self-employed or other workers who may spend part of their time working in another country.