Policy paper

Extension to the Income Tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests

This tax information is about the extension to the tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests.

From:
HM Revenue & Customs
Published
3 March 2021

Documents

Extension to the Income Tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests

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Details

This measure extends the existing Income Tax exemptions and National Insurance contributions disregards that were introduced during the 2020 to 2021 tax year.

Published 3 March 2021

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