We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA

The Employment Income Manual has been refreshed: find out more

More employers are offering hybrid working arrangements and HMRC has updated guidance within the Employment Income Manual to reflect this. There have been no changes to the relevant legislation or policies.

HMRC has introduced new signposting pages for travel expenses to enhance navigation across the existing guidance and to highlight pages that are most appropriate to those working under hybrid working arrangements. These can be found at EIM31801, EIM31802 and EIM31803.

HMRC has also amended guidance on the tax treatment of certain homeworking costs and equipment, as well as the homeworking deduction, to provide certainty of its view on the application of such rules under hybrid working arrangements. The guidance at EIM21611, EIM01471, EIM01472, EIM32790, EIM32795 and EIM32810 has been amended.

Resources

ACCA suite of employment factsheets

Whitefield Tax - Isle of Wight Accountants - IR35 specialists
Privacy Overview

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.

To review our full Privacy and Cookie Policy please click here