Office of Tax Simplification Call for Evidence: Review of hybrid and distance working
LITRG has responded to the Office of Tax Simplification’s last ever call for evidence, reviewing emerging trends and the tax implications of hybrid and distance working.
Our submission focusses on cross-border remote working, highlighting that we have received an increasing number of queries on this topic from members of the public in recent years.
Our evidence shows a high level of confusion and uncertainty among unrepresented taxpayers in this area, especially in relation to understanding tax residence (and its consequences) and determining the ‘source’ of income in a cross-border context.
We suggest that the complexity and lack of guidance in this area can lead to non-compliance or decisions taken based on a misunderstanding of the risks involved.
Our submission can be found here.