Policy paper

Extension to the temporary Income Tax and National Insurance contribution exemption for home-office expenses

This tax information and impact note is about the extension to the temporary tax and National Insurance contributions exemption for home-office expenses.

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

Documents

Extension to the temporary Income Tax and National Insurance Contribution exemption for home-office expenses

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Details

This measure extends the temporary Income Tax and Class 1 National Insurance contributions exemption for employer reimbursed expenses that cover the cost of relevant home-office equipment.

Published 3 March 2021