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COVID-19: Employer-provided PPE & testing - Updated: 05 November 2020
Coronavirus: Employer-provided PPE and testing
HMRC have advised that if an employer provides employees working in COVID-19 high-risk environments with Personal Protective Equipment (PPE) and coronavirus tests it will not be a taxable Benefit In Kind.
Despite issuing guidance to the contrary earlier this week, HMRC have now confirmed that Coronavirus tests provided by the government as part of its national testing scheme will not be a Benefit In Kind (BIK) for tax purposes and no Income Tax or Class 1A NICs will be due.
Where employees are working in a situation where the risk of Coronavirus transmission is very high and the employer risk assessment shows that PPE is required, the employer must provide PPE to employees and this will be non-taxable.
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