Policy paper

Extension to the Income Tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests

This tax information is about the extension to the tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests.

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Extension to the Income Tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests

HTML

Details

This measure extends the existing Income Tax exemptions and National Insurance contributions disregards that were introduced during the 2020 to 2021 tax year.

Published 3 March 2021