Payroll Legislation

Are COVID-19 Tests Liable to Income Tax or NI Contributions?

Legislation

Are COVID-19 Tests Liable to Income Tax or NI Contributions?

Due Date

March 2020

Summary

HMRC has published guidance on the treatment of certain taxable expenses and benefits provided to your employees during the COVID-19 pandemic. This was updated on 9 July to confirm that COVID-19 tests provided by the government or employer are not liable to Income Tax or Class 1A National Insurance contributions.

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