[HMRC Tax Bulletin 68, December 2003]

Increasing numbers of employees are working wholly or partly at home. A recent report by The Work Foundation (“Time to go home: embracing the homeworking revolution” by Tim Dwelly and Yvonne Bennion) suggested that 2.2 million employees in the UK (about 7.4% of all employees) work at home at least one day a week using a telephone or computer. Around one million employees work mainly at home. The number of employees working at home is increasing by around 13% a year.

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