The Times reports “….NatWest has laid out plans for only 13 per cent of staff to return to the office for most of their work, with almost a third working mainly from home. The majority, 55 per cent, will go down the route of hybrid working, mixing home and the office…The breakdown is expected to be 13 per cent mainly in the office, 32 per cent mainly at home with a minimum of two days a month in the office, and 55 per cent mixing the two. [https://www.thetimes.co.uk/article/natwest-prepares-staff-for-hybrid-work-5nzfv2h7l]
Comment. NatWest is also likely to be able to downsize its office estate. There is a good argument that companies doing this should subsidise or fully finance the work required to create a calm and productive home space that is fit for the needs of staff. One would hope this would not be seen as a benefit in kind by HMRC.