Coronavirus: Exemption for reimbursed home office equipment

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The government is introducing an exemption for a year on staff expenses for home equipment which was purchased to enable them to work from home during the Coronavirus crisis. This means that employers will not have to pay tax or national insurance contributions on these expenses. To qualify for the exemption the equipment must have been purchased for “the sole purpose of enabling the employee to work from home as a result of Coronavirus”.

Normally the employer would need to account for the tax and national insurance contributions on any reimbursed expenses.

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