Sarah Bradford looks at some of the tax implications of providing support to employees working from home.
As a result of the Covid-19 pandemic, unprecedented numbers of employees worked from home in compliance with government requirements.
The nature of the pandemic meant that many employees were required to work from home at very short notice, and without the necessary preparation and support that might normally be available for a home-based employee. This also affected the way in which support was provided.
From a tax perspective, all support is not equal; the way in which assistance is provided to employees may determine the associated tax consequences.
Provision of equipment and supplies
To be able to work from home, an employee will invariably need equipment and supplies. This may be office equipment such as a computer, screen and printer or may be more specialised equipment
