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Post-pandemic, homeworking has become the norm, especially with the increase in ‘hybrid’ working, i.e., spending part of the week at home and part of the week in the office. On the face of it, claims for tax relief on travel and subsistence costs for such employees should be straightforward, as in no claim, because if
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VAT-registered businesses that use invoice accounting generally account for VAT when invoices are issued and received. HMRC has recently published new Guidelines for Compliance which set out their recommended approach to the compliance process to ensure that VAT is accurately declared by the business. The guidelines can be used to help establish an appropriate tax
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