Revenue and Customs: Working Hours

(asked on 12th January 2022) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 December 2021 to Question 81168, Treasury: Working Hours, what policies are in place to ensure that HM Revenue and Customs staff working from home comply with the Working Time Regulations 1998.


Answered by
Lucy Frazer Portrait
Lucy Frazer
Secretary of State for Culture, Media and Sport
This question was answered on 20th January 2022

There are a range of policies which cover how working time operates in HMRC. These policies also apply to homeworkers.

  • HR28000 Working Time Regulations policy: applies to all employees, including contractual homeworkers, and includes:

‘what counts as working time: work performed away from the normal place of work, for example drafting a document at home.’

  • HR25005 Contractual homeworking policy: includes the ‘how to make contractual homeworking work well’ toolkit which states:

‘What does HMRC expect of homeworkers? …Basically HMRC expects the same standards from homeworkers as all other employees. You'll still be bound by Our Commitments and the HMRC values, and all the HR policies will still apply to you. You'll be expected to agree your working hours with your manager as normal…’

‘Working hours: The same flexibility exists for contractual homeworkers to ask for help to achieve a better work life balance, or deal with life changing events. It's important to discuss and explore with your manager if you need to consider more flexibility in when and how long you work for…’

  • HR25601 When we work policy: provides an overview of working time in HMRC and applies to all employees, including contractual homeworkers. This includes these fundamental principles:

‘HMRC ‘standard operating hours’ are 07:00 to 20:00 from Monday to Saturday. Working time is time when you are undertaking the work required to deliver your role. You will only be paid, or receive a flexi credit, for times when you are performing the duties that are required to carry out your role. Working time is therefore any period of time in which you are:

  1. working; and
  2. carrying out your duties; and
  3. at HMRC’s disposal (that is, required to be in a specific place and to be ready to work at a specified time for HMRC’s benefit); or
  4. receiving ‘relevant training’ (agreed for the purposes of HMRC employment); or
  5. any additional period which is agreed in a relevant agreement to be working time (for example, undertaking trade union duties).
  • HMRC sets the hours you are required to work and how those hours are to be worked. This will be set out within contracts of employment and/or as part of Directorate Working Arrangements. These may require you to work shifts or variable or unsocial hours, including weekends and public and privilege holidays.
  • Working Time Regulations mean you should normally work no more than an average of 48 hours per week within each reference period of 17 weeks.
  • Break times do not contribute toward working time and as such are not paid. There may be local arrangements on the approach to breaks, which if relevant, will be set out as part of any applicable Directorate Working Arrangements.
  • Most of us will carry out the duties required of our roles within Standard Operating Hours, but some roles may require you, either on a temporary or permanent basis, to work outside of these times. Where this is the case, HMRC will be clear about the requirement and the agreed arrangements. HMRC expects you to apply the same consideration offered on flexibility to reasonable management requests.’

  • HR25200 Balancing home and office working: this policy applies to all employees, including contractual homeworkers, and includes these relevant statements:

‘As part of your usual performance development conversation, you and your manager should discuss your homeworking arrangements to make sure they are working for you, to address any concerns that may arise and to ensure the arrangements are meeting the needs of our customers, those of the wider team and your personal needs.’ And ‘You should agree with your manager any times you will not be available, or if something occurs which means you cannot work, whilst working at home (as you would when in an office). If you are unwell on a working from home day you should take the time off if you are unfit for work. You should follow the Supporting your attendance policy in the usual way.’

  • HR35001 Working your hours flexibly in HMRC: Flexible working hours (flexi) approach: applies to all employees, including contractual homeworkers, and describes how the flexible working hours scheme works. It includes this statement:

‘Working Hours: In general, colleagues will work in line with their contracted daily and weekly hours and in line with any Directorate Working Arrangements. You are not expected to work longer than a 10-hour day, excluding breaks. However, there may be occasions when a longer day is required, for instance if you are travelling to a location other than your usual place of work.’

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