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 workplace post-pandemic, many are examining the options for some degree of continued remote working for employees on a longer-term basis. Such a shift needs careful consideration as it touches many aspects of an organisation, from information technology through to employment policy and organisational culture. This note explore some of the key issues that tax administrations may wish to consider in designing remote working policies, processes and guidance to help ensure that 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 needed, which is brought to life through examples of actions taken or planned by Forum on Tax Administration members.