The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020

JurisdictionUK Non-devolved
CitationSI 2020/524
(1) These Regulations may be cited as the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020.(2) These Regulations come into force on 11th June 2020 and have effect for amounts reimbursed on or after that date but before the end of the tax year 2020-21.(3) In these Regulations—(1) There is no charge to tax under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) of ITEPA for an amount reimbursed to an employee in respect of coronavirus related home office expenses.that equipment was obtained for the sole purpose of enabling the employee to work from home as a result of the coronavirus outbreak; andthe provision of the equipment would have been exempt from income tax under section 316 of ITEPA if it had been provided directly to the employee by or on behalf of the employer.

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