Time is running out to have your say on emerging trends on hybrid and distance working

The Office for Tax Simplification (OTS) has asked for any business, individual (or anyone else who is an affected party) to share their comments and experiences on hybrid working and distance working. Once collated, they intend to publish a report reflecting the responses and identifying common trends.

The shortened deadline to provide your comments is now 11.45 pm on 28 October 2022.

The world, and its relationship with hybrid and distance working, has seen significant changes in recent years. This is both a reaction to global events, such as the COVID 19 pandemic, as well as the continued growth of an existing trend that was already starting to flourish. Authorities around the world, including in the UK, are responding to these changes at various paces and the OTS has asked for people’s experiences to help them identify common trends and, in turn, offer common and practical solutions.

In these turbulent times it is important to be able to provide your feedback and your thoughts on how these aspects could change in the future. Indeed, one indication of just how much the world is changing is that the OTS itself is scheduled to close by the end of 2022 (hence the shortened deadline) so this is perhaps the last opportunity to have your say, at least for now.

This request for evidence gives anyone, whose business or livelihood has been impacted by hybrid and distance working, to have their say on whether the current systems and regulations that are in place are ‘fit for purpose’ and hopes to measure how businesses are planning to adapt to these changes in the market.

It will consider several areas that will be familiar to anyone that has had to navigate some of the complexities around hybrid and distance working, such as:

• Income tax and social security aspects for those working across international borders, including Overseas Workdays Relief (OWR).
• Residence and Permanent Establishment (PE) issues for businesses operating internationally.
• Rules on permanent or temporary workplaces and the treatment of common associated benefits.
• Modified payrolls, including Short Term Business Visitors (STBV) arrangements and tax equalisation arrangements.

This will be of particular interest to employers of cross border employees who grapple with many, if not all, of these issues on a regular basis to ensure compliance and that their business continues to prosper.

You can contact the OTS at [email protected] to arrange a meeting with them, or to provide your written comments.

If you are an employee or are self-employed, you may also choose to complete a survey on the topic Office of Tax Simplification - Hybrid and distance working review (smartsurvey.co.uk).

In the meantime, should you or your business need assistance navigating some of the aspects raised, the MHA MacIntyre Hudson Human Capital Advisory team can help you find a bespoke solution that works for you.

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