(This note is not part of the Regulations)
These Regulations provide that amounts reimbursed to an employed earner in respect of expenses that the employed earner has incurred in obtaining office equipment to enable home working necessitated by the coronavirus outbreak will be disregarded when calculating the amount of earnings for the purposes of calculating any liability to pay primary and secondary Class 1 contributions (“NICs”).
These Regulations also provide that amounts paid to an employed earner for the cost of a coronavirus antigen test will be disregarded when calculating the amount of earnings for the same purposes.
These Regulations come into force on 6th April 2021 and will take effect for payments and reimbursements made during the tax year 2021-22.
Tax Information and Impact Notes covering this instrument will be published on the gov.uk website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.