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CORONAVIRUS: Employee Expenses

HMRC has updated its guidance to clarify that, for employees working in a situation where the risk of coronavirus transmission is very high and the employer’s risk assessment shows that PPE is required, then the provision of PPE (or reimbursement for the actual expenses of employees who purchase PPE themselves) is non-taxable.

The guidance also states that Coronavirus (COVID-19) testing kits or tests carried out by a third party which have been purchased by the employer to provide to employees, are treated as a taxable benefit in kind on the employee. However, this would appear to contradict the general principle that health checks once a year (which can include a series of tests for the same thing over a few weeks) are exempt.

Thursday, 9th July, 2020