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United Kingdom

UK: Working practices: Hybrid and distance working

In its call for evidence, the OTS is seeking information to enable it to consider the income tax, social security, employee/self-employed expenses and allowances, and corporate residence and permanent establishment, implications resulting from changes in working practices.

The questions in the call for evidence focus on:

  • Employees working in a different country to their employer (other than on a formal expatriate basis), including any impact on pension and share scheme policies and tax reporting requirements
  • Hybrid and distance/ homeworking within the UK
  • The impact of changes to working practices on the self-employed
  • The possibility that these working practices might impact on corporate residence or create permanent establishments

The publication of the call for evidence on 31 August 2022 follows the OTS’s publication of a scoping document. The OTS has also launched a survey on hybrid and distance working for employees and the self-employed.

Key Action Points for Human Resources and In-house Counsel

The call for evidence closes on 25 November 2022 and the OTS intends to publish its findings in early 2023.