During the pandemic many businesses have made changes to work patterns. Some have increased hybrid working and others decreased traditional office space. Over?90m on Remote Working Technology.
Respondents said that increased guidance on various hybrid and distance working scenarios would be extremely helpful. This could include decision trees and step-by-step plans.
For individuals working from the UK for an overseas employer, respondents suggested that clearer guidance on social security rules would be helpful. This could include making it more clear that short-term visits to the UK do not trigger UK social security charges.
Costs
As well as purchasing equipment, teleworking technology can also be expensive to maintain and repair. For example, employers can claim for the cost of broadband internet connection which would otherwise be a personal expense.
It is vital that employees are properly equipped to work remotely. This includes having access to the latest software. This will enable them to complete their tasks more efficiently and effectively. In addition, the latest technology should be configured with security features which will help to protect data from cyber crime.
Many respondents told the OTS that they felt HMRC’s policy during the pandemic was a useful opportunity to reconsider longstanding rules.
Benefits
The rapid shift to hybrid working has prompted many suggestions from businesses and advisers for additional tax reliefs. However, most of these proposals involve extra costs to the exchequer. Others involve re-examining longstanding rules to arrive at different approaches relevant to modern practices.
A key issue concerns travel expenses.
Another issue concerns cross-border working. Many large businesses the OTS spoke to have introduced policies that allow employees to work for short periods in a country other than their permanent place of business. They have done so to accommodate staff who wish to combine business with a family holiday or other personal reasons. They have also done so because it can save money on overheads such as office space and heating.
Implementation
In addition, the department aims to build and maintain public trust in the tax system. HMRC has published the Charter which sets standards of customer behaviour and outlines principles to support those who need extra help.
HMRC has been working hard to implement the commitments set out in the evaluation report and to build on its findings. It has worked with external stakeholders to share the findings and develop an action plan for further improvement. It has also set up an internal Design Community to support the development of its out of office work activities and is sharing activity plans with OCAB on a quarterly basis.
Monitoring
Every device is a potential access point for cyber criminals. Using the right software can ensure that sensitive information remains secure.
Various respondents commented that increased guidance on hybrid and distance working arrangements would be helpful.
Routine monitoring will identify apparent issues for closer scrutiny. This will involve discussion with the fire and rescue service’s management team needs read more hear.
