Increasingly we are asking our workers to take phone calls at home and/or log-in to our central servers to check on emails etc. as we gradually introduce more flexible working arrangements. We are considering paying everyone a flat £2pw allowance for the work they do from home. Is this likely to cause any issues with the tax office (ie. HMRC wishing to tax the allowance and/or requiring evidence from employees of time spent working from home) or is this a generally accepted allowance?