Hybrid working guidance updated

The Employment Income Manual has been refreshed: find out more

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More employers are offering hybrid working arrangements and HMRC has updated guidance within the Employment Income Manual to reflect this. There have been no changes to the relevant legislation or policies.

HMRC has introduced new signposting pages for travel expenses to enhance navigation across the existing guidance and to highlight pages that are most appropriate to those working under hybrid working arrangements. These can be found at EIM31801EIM31802 and EIM31803.

HMRC has also amended guidance on the tax treatment of certain homeworking costs and equipment, as well as the homeworking deduction, to provide certainty of its view on the application of such rules under hybrid working arrangements. The guidance at EIM21611EIM01471EIM01472EIM32790EIM32795 and EIM32810 has been amended.


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