HMRC is extending the income tax exemption and NICs disregard from earnings for employer-provided and employer-reimbursed coronavirus tests for the 2022/23 tax year.
The Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations, SI 2022/275, provide the extension for income tax, and the equivalent disregard for NICs is made by the Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations, SI 2022/276.
HMRC is extending the income tax exemption and NICs disregard from earnings for employer-provided and employer-reimbursed coronavirus tests for the 2022/23 tax year.
The Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations, SI 2022/275, provide the extension for income tax, and the equivalent disregard for NICs is made by the Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations, SI 2022/276.
