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            <span>Employee homeworking expenses policy</span>
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			<div class="dfb_nav left_nav roundBigTop"><h2 class="roundBigTop dfb_bg"><a href="/documents_for_business/models/">Documents for Business</a></h2><ul><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/workplace_and_environment/models/f-7354"><span>Workplace and Environment</span></a></li><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/tax_and_business/models/f-7353"><span>&raquo; Tax and Business</span></a><ul><li><a href="/documents_for_business/tax_and_business/checklists_for_business/models/f-7359" class="ularrow">Checklists for business</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/models/f-7355" class="ularrow">Company tax</a></li><li><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/models/f-7358" class="ularrow">Documents, letters and contracts for business</a></li><li><a href="/documents_for_business/tax_and_business/financial_management_and_accountancy/models/f-7920" class="ularrow">Financial management and accountancy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/models/f-7356" class="ularrow dfb_nav_path">&raquo; Personal tax</a><ul><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/capital_gains_tax/models/f-62039">&raquo; Capital gains tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/company_cars_and_vans/models/f-7382">&raquo; Company cars and vans</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/dealings_with_hmrc/models/f-64599">&raquo; Dealings with HMRC</a></li><li ><a class="nav_ilast selected dfb_bg" href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/models/f-7380">&raquo; Employee benefits and expenses</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/employee_remuneration/models/f-7379">&raquo; Employee remuneration</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/employment_tax/models/f-428913">&raquo; Employment tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/models/f-62040">&raquo; Inheritance tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/other_tax_documents/models/f-429048">&raquo; Other tax documents</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/personal_income_tax/models/f-428902">&raquo; Personal income tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/profit_extraction/models/f-7378">&raquo; Profit extraction</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/property_and_rental_income/models/f-7385">&raquo; Property and rental income</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/status/models/f-7383">&raquo; Status</a></li><li style="border-bottom:1px solid #0076a4;"><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/tax_management__enquiries_and_penalties/models/f-429049">&raquo; Tax management, enquiries and penalties</a></li></ul></li><li><a href="/documents_for_business/tax_and_business/vat/models/f-7357" class="ularrow">VAT</a></li></ul></li></ul></div>            <div class="general_nav left_nav roundBigTop"><h2 class="roundBigTop">About</h2><ul><li ><a href="/aboutsite">Tips & Advice Business Database</a></li><li ><a href="/about">Us</a></li><!--<li ><a href="/contributors">Contributors</a></li>--></ul></div>            </div>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span style="letter-spacing:normal">Employee homeworking</span><span style="letter-spacing:normal"> expenses policy</span></h1><p class="Introintroduction"><span style="letter-spacing:normal">Where an employee works from home you </span><span style="letter-spacing:normal">set a</span><span style="letter-spacing:normal"> policy</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">explaining the terms</span><span style="letter-spacing:normal"> and </span><span style="letter-spacing:normal">conditions</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">that will apply in connection with </span><span style="letter-spacing:normal">proper performance of their job</span><span style="letter-spacing:normal">. </span><span style="letter-spacing:normal">T</span><span style="letter-spacing:normal">his </span><span style="letter-spacing:normal">should </span><span style="letter-spacing:normal">include </span><span style="letter-spacing:normal">details of equipment and </span><span style="letter-spacing:normal">services you wi</span><span style="letter-spacing:normal">ll </span><span style="letter-spacing:normal">provide and any compensation you</span><span style="letter-spacing:normal">’</span><span style="letter-spacing:normal">ll pay </span><span style="letter-spacing:normal">f</span><span style="letter-spacing:normal">or</span><span style="letter-spacing:normal"> additional household costs they incur</span><span style="letter-spacing:normal">. </span></p><p class="Introsubtitle"><span style="letter-spacing:normal">Working from home</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">-</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">expenses</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">and tax</span></p><p class="Introbody"><span style="letter-spacing:normal">I</span><span style="letter-spacing:normal">f you provide an employee with equipment that can be used privately</span><span style="letter-spacing:normal"> there </span><span style="letter-spacing:normal">will</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">be a</span><span style="letter-spacing:normal"> taxable </span><span style="letter-spacing:normal">benefit</span><span style="letter-spacing:normal"> in kind </span><span style="letter-spacing:normal">unless the private use is </span><span style="letter-spacing:normal">insignificant or inc</span><span style="letter-spacing:normal">id</span><span style="letter-spacing:normal">ental</span><span style="letter-spacing:normal">.</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">To prevent </span><span style="letter-spacing:normal">the</span><span style="letter-spacing:normal"> taxable benefit</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">from a</span><span style="letter-spacing:normal">rising you should stip</span><span style="letter-spacing:normal">ulate in your firm</span><span style="letter-spacing:normal">’</span><span style="letter-spacing:normal">s policy that private use of equipment and services provided by</span><span style="letter-spacing:normal"> you is not allowed. </span></p><p class="Introbody"><span style="letter-spacing:normal">Us</span><span style="letter-spacing:normal">e our </span><span style="font-weight:bold; letter-spacing:normal">Employee </span><span style="font-weight:bold; letter-spacing:normal">Homeworking</span><span style="font-weight:bold; letter-spacing:normal"> Expenses Policy</span><span style="letter-spacing:normal"> sett</span><span style="letter-spacing:normal">ing out</span><span style="letter-spacing:normal"> the ter</span><span style="letter-spacing:normal">ms and conditions under which equipment and services are provided to an employee and any payment you ar</span><span style="letter-spacing:normal">e prepared to make </span><span style="letter-spacing:normal">for additional household costs they incur</span><span style="letter-spacing:normal">. </span></p><p><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/631/24631.png" alt="Employee homeworking expenses policy" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_homeworking_expenses_policy/models/doc-kt_7380_24631_9710" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">21.11.2022</span><div class="clear"></div><div><strong>File size:</strong> 16.24K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/docx.gif" alt="" title=""/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_travel_expenses_policy/models/doc-kt_7380_24639_10295">Employee travel expenses policy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_provision_of_home_telephone_policy/models/doc-kt_7380_24638_10063">Employee provision of home telephone policy</a></li></ul></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Recommended documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/workplace_and_environment/risk_assessment/machinery/risk_assessment___safe_use_of_narrow_band_saws/models/doc-kt_7436_25751_24040">Risk assessment - safe use of narrow band saws</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/company_cars_and_vans/employee_pool_car_agreement/models/doc-kt_7372_24582_10025">Employee pool car agreement</a></li><li><a href="//models/doc-kt___"></a></li><li><a href="//models/doc-kt___"></a></li><li><a href="/documents_for_business/workplace_and_environment/risk_assessment/machinery/risk_assessment___safe_use_of_a_single_end_tenoning_machine/models/doc-kt_7436_25754_24025">Risk assessment - safe use of a single-end tenoning machine</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/631/24631.png" alt="Employee homeworking expenses policy" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_homeworking_expenses_policy/models/doc-kt_7380_24631_9710">Document introduction</a></li><li class="docx"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_homeworking_expenses_policy/models/doc-kt_7380_24631_9710">Document in original format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_homeworking_expenses_policy/models/doc-kt_7380_24631_9710">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_homeworking_expenses_policy/models/doc-kt_7380_24631_9710">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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