Update to Expenses and Benefits during #COVID19 #coronavirus (updated 8th July 2020)

HM Revenue and Customs have updated guidance (6th July 2020) in relation to ‘Coronavirus (COVID-19) tests’ and ‘Personal Protective Equipment (PPE)’. Then a further update was applied on 8th July removing the section on ‘Coronavirus (COVID19) tests.

The following was removed on Wednesday 8th July 2020

Coronavirus (COVID-19) tests

Coronavirus (COVID-19) testing kits or tests carried out by a third party which have been purchased by you to provide to your employees, are treated as a taxable benefit in kind on the employee.

The above was removed on Wednesday 8th July 2020

Personal Protective Equipment (PPE)

If your employees are working in a situation where the risk of coronavirus (COVID-19) transmission is very high, and your risk assessment shows that PPE is required, then you must provide this PPE to your employees free of charge. Any PPE you provide must fit properly. The provision of PPE to your employees is non-taxable.

If your employee requires PPE to carry out their role and you are unable to provide this, you must reimburse the actual expenses of employees who purchase PPEthemselves. This is non-taxable and employees cannot claim tax relief on these expenses from HMRC.

PAYadvice 7/7/2020 updated 8/7/2020

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