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Posted Thu, 08 Jul 2021 09:57:02 GMT by Mim
One of our employees works at home most of the time because they requested to do so as a 'reasonable adjustment' due to disability as defined in the Equality Act. As the employer, we don't need this role to be done from home, it could be done from our office (and previously was done from our office). Do they still meet the requirement to be classed as a homeworker? Sometimes they travel into the office, this happens less than 25% of their working hours, usually but not always on Mondays (they work 21 hours per week Mon-Thu and come into the office no more than once per week). In these circumstances, would the office be classed as a temporary workplace (and therefore tax relief apply to travel from home to office)?
Posted Fri, 09 Jul 2021 11:25:41 GMT by HMRC Admin 10

Guidance on whether or not an employee is classed as a genuine home worker can be found here:  

Employment Income Manual


Posted Mon, 12 Jul 2021 12:35:28 GMT by Mim
Thank you for your reply and the link to the relevant page of the Employment Income Manual. Unfortunately this doesn't really help me address the particular circumstances of someone who has requested to work at home for the majority of the time because they are disabled (as defined under the Equality Act). We as the Employer have agreed to this as a 'reasonable adjustment'. The work doesn't require a homeworker, but the particular circumstances of this worker do require homeworking (or at least facilitate them meeting the requirements of the job). Would it take a tribunal to resolve this, or is there any guidance/precedent relating to the interaction between the terms of the Equality Act and the HMRC expenses rules?
Posted Tue, 13 Jul 2021 12:51:48 GMT by HMRC Admin 17


The employer is responsible in deciding if an employee can be regarded as a homeworker - HMRC cannot provide agreement.

The link previously provided, confirms that HMRC accepts that homeworking conditions are met where the following circumstances apply:

•the duties that the employee performs at home are substantive duties of the employment. “Substantive duties” are duties that an employee has to carry out and that represent all or part of the central duties of the employment (see EIM32780)

•those duties cannot be performed without the use of appropriate facilities

•no such appropriate facilities are available to the employee on the employer’s premises (or the nature of the job requires the employee to live so far from the employer’s premises that it is unreasonable to expect him or her to travel to those premises on a daily basis)

•at no time either before or after the employment contract is drawn up is the employee able to choose between working at the employer’s premises or elsewhere .

Thank you.

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