COVID-19 Tax treatment of employees working from home

The COVID-19 crisis has created a need for many employees to work from home, perhaps for the first time.

ICAEW Tax Faculty has received several questions from businesses and employees about the tax treatment, so we have updated one of our recent TAXline articles, Tax treatment of employees working from home, to include changes made in the Spring Budget 2020. This article is now freely available for all to access.

A growing number of employees work from home for some or all of the time. Where the employer provides equipment or meets expenses, the associated tax implications must be considered.

Further support from ICAEW on the coronavirus outbreak