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20 May 2020
The Treasury has confirmed that a temporary tax exemption for coronavirus (COVID-19)-related reimbursed home office expenses has taken effect.
The exemption and national insurance disregard will ensure that home office expenses do not attract tax and national insurance contribution (NIC) liabilities where reimbursed by an employer. The exemption is designed to support employees who are working from home as a result of the COVID-19 pandemic and need to purchase home office equipment.
To be eligible for relief, the expenditure must meet two conditions:
The tax exemption has effect from 16 March 2020, the date the government recommended working from home, until 5 April 2021.