The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations, SI 2020/1293 provide a temporary income tax exemption for the 2020/21 tax year, to ensure employees provided with a Covid-19 antigen test by their employer are not subject to a benefit in kind charge.
The regulations have effect for tests provided on or after 8 December 2020 but before the end of tax year 2020/21. For any tests provided earlier in the tax year, HMRC will exercise its collection and management discretion, and will not collect income tax and NICs otherwise due.
The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations, SI 2020/1293 provide a temporary income tax exemption for the 2020/21 tax year, to ensure employees provided with a Covid-19 antigen test by their employer are not subject to a benefit in kind charge.
The regulations have effect for tests provided on or after 8 December 2020 but before the end of tax year 2020/21. For any tests provided earlier in the tax year, HMRC will exercise its collection and management discretion, and will not collect income tax and NICs otherwise due.
