Our company has grown rapidly during the past 18 months and the shift to home working and our desire to get people to return to the office is creating a few issues.
Am I applying the correct tax treatment for each of the following scenarios?
1) We have employees contracted to work from home (they live beyond commuting distance of the head office) - if they travel to head office I have classfied this as exempt.
2) We have employees within commuting distance who are contracted to work from the head office but they are only expected to attend one day a week - I have classified the first day of travel per week as taxable (as it is a regular attendance) and ad hoc additional days as exempt.
3) We have employees within commuting distance who are contracted to work from the head office but they are only expected to attend on an ad hoc basis - I feel they should be contracted to work from home and their travel would then be exempt.
Am I getting this right? Is there any reason someone cannot be classed as working from home from an HMRC perspective? I've read as much guidance as I can but in this hybrid world of home/office working I'm struggling to come up with an easy answer.
One curve ball I read implied that sometimes HMRC classes "choosing" to work from home as a personal choice and then all "commuting" is taxable? How do they define whether it is a "choice"?
It's making my head spin...