HMRC guidance sets out that if an employee is working from home due to COVID-19, a working from home arrangement will exist for this period.  

Employees working from home regularly therefore may be able to benefit from certain tax exemptions, although this cannot be where they are working informally. HMRC guidance has confirmed that if an employee is working from home due to COVID-19, the definition of a homeworking arrangement for tax purposes, will be met for this period.  

Senior Solicitor Georgia Roberts discusses how employees working from home regularly may be able to benefit from certain tax exemptions.

For specific advice on contractual place of work, please get in touch with our employment lawyers.