The Institute of Chartered Accountants in England and Wales (ICAEW) believes the benefits-in-kind system is no longer ‘fit for purpose’. With responsible employers increasingly offering employees a choice of working from the office or home, it fears the deductibility of expenses incurred by homeworkers may influence decisions.

The ICAEW has therefore submitted recommendations to HMRC outlining potential improvements to ensure the employee benefits regime adapts to post-coronavirus working practices.