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Call for Evidence on Tax Implications of Home & Hybrid Working


Whilst employment law is devolved in Northern Ireland, tax is not. Therefore, this Call for Evidence is one that businesses who have employees working remotely or in a hybrid way will want to consider and those where the issue is relevant respond to the Call.

This is particularly so if your businesses has employees who reside in ROI but work in Northern Ireland.

The Office of Tax Simplification (OTS) has published a Call for Evidence: Review of hybrid and distance working

In the describing the context of the Call, it recognises that there has been a seismic change in working from home, with an expectation for flexible working conditions. It also recognises that it is important for business to offer that flexibility so that they can retain and attract talent.

The Call states that over forty jurisdictions already offer what is called ‘digital nomad’ visas which the countries use to attract mobile workers; many of these visas aimed at a tax-free stay for the visitor

However in the UK, the rules and guidance around employee expenses, and concepts such as a permanent workplace, seem designed for traditional ways of working.

There are a number of questions asked in the Call which cover the following areas:

  • Employers – employees working in a different country to their employer
  • Employers – employees based in the UK working remotely in the UK
  • Self-employed
  • Permanent establishment and corporate residence

The Consultation is open until 25 November 2022 and the response to it is expected to be published in the first quarter of 2023.