Working from home

1. [Mobile phones](https://library.croneri.co.uk/navigate-taxi/po-heading-id_J3vRXNyITkuoKfLqE4FEBA)

1.1. Employer contracts with provider

1.2. Employee contracts with provider

1.3. Employee has separate personal phone

1.4. Employee has personal phone used partly for work

2. [Location](https://library.croneri.co.uk/navigate-taxi/po-heading-id_0nZQVz-xkESmAu2KgRPApA)

2.1. Homeworking from a home outside the UK

2.2. Travel considerations for homeworkers

3. [The premises](https://library.croneri.co.uk/navigate-taxi/po-heading-id_WlXPlMeP_E-wCrT6E4_03Q)

3.1. Home alterations and additions

3.2. The garden office

3.3. Capital gains tax private residence relief

3.4. Council tax or business rates

4. [Home running costs for homeworking](https://library.croneri.co.uk/navigate-taxi/po-heading-id_rX0PslV_UUerpx_aeIANQA)

4.1. Flat rate allowance

4.2. Expenditure based allowance

5. [Equipment and connectivity for homeworking](https://library.croneri.co.uk/navigate-taxi/po-heading-id_OirUAfoQIUuaQjMHKiTIZg)

5.1. Equipment

5.2. Connectivity for homeworking

5.3. Dedicated work connection at home

5.4. Employee's connection used partly for work

5.5. Connectivity at home provided as BIK