IRRV Alert - week ending 27th March 2021
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Reports
Income Tax and National Insurance contributions: exemption for home-office expenses (25 March 2021)
Policy paper
Income Tax and National Insurance contributions: exemption for home-office expenses
This tax information and impact note is about a temporary measure for reimbursed expenses for home-office equipment, due to coronavirus (COVID-19).
From:
Published:
22 May 2020
Last updated:
25 March 2021, see all updates
Documents
Income Tax and National Insurance contributions: exemption for home-office expenses
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This measure will create a temporary Income Tax and Class 1 National Insurance contributions exemption for employer reimbursed expenses that cover the cost of relevant home-office equipment.
The temporary relief is being introduced as a response to coronavirus (COVID-19).
Published 22 May 2020
Last updated 25 March 2021 + show all updates