The UK Government’s National Fraud Initiative is looking into a number of local authority employees who have been caught ‘moonlighting’ while they were supposed to be working from home for the council. The NFI considers this a form of fraud because it is seen as working multiple contracts without the knowledge of employers and contrary to their terms of employment. Multiple contract working is seen as fraud when people who are paid to work full time, split their days between two or more employers without their knowledge.

https://workplaceinsight.net/council-employees-working-from-home-are-committing-fraud-with-second-job/