Yes. Although the flat-rate work-from-home tax relief has ended, employers can still choose to reimburse eligible homeworking expenses where permitted under HMRC rules. Whether an employer offers this support is a business decision and may form part of its wider flexible working policy.

The Employment Rights Bill primarily applies to employees and workers rather than genuinely self-employed independent contractors. Businesses should ensure contractors are correctly classified and engaged under appropriate commercial agreements, as employment rights and contractor obligations are governed by different legal frameworks.