26 March 2020 
Julia Ascott, Employment Taxes Specialist
As promised, PWC have very kindly prepared a paper for our members discussing the tax position of various expenses and benefits provided to homeworkers, entitled "Are we all homeworkers now?". Read it here.
PWC are waiting for confirmation from HMRC that the current climate of employees having to work from home due to the coronavirus lockdown measures would definitely fall within the meaning of homeworkers for tax purposes. Whilst it is likely that it will, PWC cannot 100% confirm this and will update us as soon as possible.
Any questions in the meantime, please email me.
UPDATE: HMRC have issued their own guidance (great timing) on homeworking expenses due to the Coronavirus which you can read here.
