SI 2022/276 The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2022

Published on: 18 March 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations extend the current NICs disregard for employer-provided or employer-reimbursed coronavirus tests for the tax year 2022–23.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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