Hybrid working has become embedded in many organisations as employees look for greater flexibility in their working life. However, tax arrangements have not kept pace with this change, as a recent Office for Tax Simplification report highlighted.
Many large businesses have also introduced policies allowing staff to work for short periods abroad. This may be straightforward for short trips, but where there is a longer-term arrangement, compliance with tax and other legislation can be challenging.
The nub of the problem is that the UK travel and subsistence (T&S) expenses rules have not changed substantively since April 1998 – and working practices have changed dramatically since then.
