Increasing numbers of employees do some or all of their work at home. Many of these employees are teleworkers and are able to log onto the employer's computer from a terminal at home.

Their employer may:

• provide equipment or services at the employee's home
• provide computer facilities at the employee's home
• make a contribution towards the employee's household bills.

If certain conditions are met there is no tax charge or any liability for NICs in any of these cases.

Level 3 Table of Contents