The Office of Tax Simplification (OTS) launched a call for evidence on 31 August 2022 as part of its review of hybrid and distance working. In addition to seeking evidence of trends of people choosing to work in different ways, the review will also consider whether the current tax and social security rules are flexible enough to cope. The call for evidence is aimed at employers.

The review also includes a survey aimed at employees and the self-employed.

The OTS is also keen to speak to:

• employers and employees across a range of sectors and sizes; and
• self-employed people who may spend part of their time working in another country.
  

Some of the key issues that the review will cover include:

• the tax, social security, and permanent establishment implications of working across international borders;
• how the accommodation, travel and expenses rules apply in a hybrid world;
• whether the permanent workplace rules make sense;
• the application of the short term business visitor rules, overseas workday relief, and modified payroll;
• the treatment and impact on pension contributions and share schemes; and
• the risks or otherwise of creating permanent establishments or even changing corporate residence.
  

ICAEW proposes to respond. Please contact Peter Bickley if you have feedback to be considered for ICAEW’s response by Wednesday 28 September.