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Tax treatment of employees working from home

Sarah Bradford of Writetax Ltd considers the tax treatment of employees working from home. She explores the provision of equipment, household expenses, tax relief and good practice, among other things.

HomeA growing number of employees work from home for some or all of the time. Where the employer provides equipment or meets expenses, the associated tax implications must be considered.

Depending on the nature of the employee’s job, the employee may need certain equipment, such as a computer, in order to perform his or her role. The employer will generally provide this, and may also provide the employee with necessary supplies, such as paper, printer ink and suchlike.