½Û×ÓÊÓƵ

A8.210 Coronavirus (COVID-19)—homeworking and other expenses

This content covers guidance relating to the coronavirus (COVID-19) pandemic.

Following a sudden unprecedented move for people to work from home temporarily during the coronavirus (COVID-19) pandemic, many employers, employees and individuals had queries around the income tax and NIC treatment in relation to costs incurred in relation to working from home.

An announcement was made on 13 May stating that a temporary exemption will be made for home office expenses reimbursed by employers. The exemption will be applied on a discretionary basis for expenses incurred from 16 March 2020. Legislation was published as SI 2020/524 and SI 2020/525 with an official commencement date of 11 June. The legislation requires that, as per ITEPA 2003, s 210(2), the exemption will apply only where the equipment expenses are made available to all employees generally on similar terms. This exemption is extended to the end of the 2021/22 tax year by SI 2021/225 and SI 2021/242. HMRC confirmed in Agent Update 94 that this exemption will not be extended beyond 5 April 2022.

HMRC