Working hours

Hours of work will be as for staff based on Trust premises. However, flexibility regarding working hours may be agreed by the manager in line with operational service requirements.

Any domestic arrangements such as childcare/carer arrangements should remain in place throughout the agreed hours of work, unless discussed and agreed otherwise by the line manager.

Pay

Contractual pay and benefits are not affected for a member of staff when working from home.

Taxation and insurance arrangements

Based on current legislation, it is not expected that there should be any additional personal taxation or Benefit in Kind implications as a result of working from home.

It is not expected that there will be any Capital Gains Tax implications if the room used for working from home has a dual purpose. It is the member of staff’s responsibility to contact HM Revenue and Customs to confirm individual circumstances. The Trust will not be responsible for any individual taxation liability arising from the member of staff’s homeworking arrangement.

Staff working at home are covered by the Trust’s Employer’s Liability Insurance and Public Liability Insurance, providing the rules of this policy have been followed.

Home insurance may be affected by having to work from home for a prolonged period. Staff should check this with their home insurance provider.

Some staff may have particular conditions in mortgage or tenancy agreements prohibiting them from using their home for business purposes without prior permission. Staff should check the terms of any agreement and take appropriate action.

Expenses

It is anticipated that, in the majority of cases, the costs of working from home will be offset by the savings in the cost and time of commuting to work, and the benefits of an improved work/life balance. Therefore, any costs incurred by working at home will not be met by the Trust.

Staff should refer to HMRC for any tax advice available for homeworkers.

A member of staff should not incur expenses relating to telephone calls made for work purposes while working from home. A trust mobile phone should be provided where required, or staff should make use of MS Teams for making phone calls and contacting colleagues.