Employee homeworking expenses policy

Where an employee works from home you set a policy explaining the terms and conditions that will apply in connection with proper performance of their job. This should include details of equipment and services you will provide and any compensation you’ll pay for additional household costs they incur.

Working from home - expenses and tax

If you provide an employee with equipment that can be used privately there will be a taxable benefit in kind unless the private use is insignificant or incidental. To prevent the taxable benefit from arising you should stipulate in your firm’s policy that private use of equipment and services provided by you is not allowed.

Use our Employee Homeworking Expenses Policy setting out the terms and conditions under which equipment and services are provided to an employee and any payment you are prepared to make for additional household costs they incur.