Modern information and communications technology has enabled
many more employees to work from home. The way the employment
income tax rules apply to such people is set out in the following
guidance:
| EIM01472 onwards | Employer’s tax-free payments to employees who work at home under “homeworking arrangements” |
| EIM21611 | Benefits provided for employees who work at home |
| EIM32760 onwards | When employees can obtain tax relief for the expenses of working at home, and the expenses for which relief is due |
| EIM32370 onwards | Tax relief for the expenses of travel between a home workplace and another workplace |
