HMRC guidance on expenses and benefits provided to employees during coronavirus

19 May 2020

HMRC have published guidance on the tax treatment of certain expenses and benefits provided to employees (including employees of local councils) during the current emergency. The guidance largely reflects existing law and practice but there are a few concessions. The guidance can be found by clicking here.

There is also guidance on the tax treatment of expenses reimbursed to employees who work from home. This again largely reflects existing law and practice. This guidance can be found by clicking here.

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