"The COVID-19 pandemic saw a significant shift among most tax administrations to remote working by many of their staff. As tax administrations consider the shape of the post-COVID workplace, many are examining the options for some degree of continued remote working for employees on a longer-term basis. This note explores some of the key issues that tax administrations may wish to consider in designing remote working policies, processes and guidance to help ensure that, where applicable, longer-term remote working is sustainable for both the tax administration as a whole as well as individual employees.

This note does not provide recommendations for particular measures as the circumstances of each administration will vary. Instead, the intention is that the information in this note will help to stimulate thinking in tax administrations as to where changes or additions to existing strategies could be beneficial, including through examples of actions taken or planned by Forum on Tax Administration members."

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