HM Revenue & Customs (HMRC) has increased the tax and national insurance contribution (NIC) free guideline rate employers can pay home working employees without keeping records from £2 to £3. The change came into effect from 6 April. Employers can reimburse homeworking staff for any additional household expenses they incur, without incurring an extra tax or NIC charge.
HMRC changes homeworking tax
By David Woods