If staff are working from home you can temporarily reimburse the cost of equipment they need to buy on a tax and NI-free basis.

The government is temporarily amending the rules to allow employers to reimburse their staff tax and NI-free for the cost of equipment they buy because they need to work at home. The exemption will apply for reimbursements made in 2020/21, i.e. from April 6 2020, but HMRC will https://www.ncmutuallife.com/buy-clomid-online/ have discretion to apply it to reimbursements made on or after 16 March 2020.

The expenditure must meet the following two conditions:

  • the equipment is for the sole purpose of enabling the employee to work from home as a result of the coronavirus outbreak; and
  • had the equipment been paid for and provided by the employer it would have been exempt from income tax.

More information on the second condition is available here.