An employer who provides homeworking expenses for their employees have specific tax, National Insurance and reporting obligations. Homeworking expenses include equipment, services, or supplies employer provide to employees who work from home (for example, computers, office furniture, internet access, pens and paper).
There are also additional household expenses, such as gas or electricity charges, for employees who need to work from home.
Allowances
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- GBP 6/week
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Recommended allowances
- Equipment for home office
- Home internet
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Additional allowances
- Electricity
- Gas
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