Tax implications of changes to working arrangements

Debbie Paterson

03 June 2020


Working arrangements in the NHS have changed as a result of Covid-19 – some staff have moved from offices to working from home, others have returned to work or have started new roles. NHS staff working in hospitals and clinics have been grateful to receive donations of meals and care packages from the grateful public. 

This briefing identifies links to HMRC and other guidance that may be useful when considering these arrangements during the pandemic. It does not provide tax advice.

The briefing contains links to HMRC and other guidance on working from home, returning to work, expenses and benefits received as well as other staff related issues and changes to normal requirements as a result of Covid-19. 

The briefing does not provide tax advice but is intended to make it easier to find appropriate guidance.
Tax implications of changes to working arrangements

June 2020 (PDF 313KB)

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