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Working from home
Key points
- The homeworking allowance is increased from £4 to £6 a week from April 2020.
- The employee must ‘regularly perform some or all of the duties of the employment at home’.
- A separate allowance is available to self-employed individuals working at home.
- The relief would not apply to informal working arrangements.
- A written agreement may be useful.
- The employer could pay the actual additional homeworking costs but these must be justifiable.
It has become increasingly common for employers to offer flexible working arrangements to allow employees to work from different offices as well as from their homes. The government has also voiced its support in encouraging such arrangements including flexible hours and homeworking. The coronavirus (Covid-19) has brought this...
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