HRMC has published updated guidance that covers the extension of the exemptions and disregards in relation to tax and National Insurance (NI) on any coronavirus antigen test provided by an employer, for the tax year 2020 to 2021 and 2021 to 2022.
This new temporary exemption is to make sure that employees who are given a relevant coronavirus antigen test by their employer will not be liable to an Income Tax benefit in kind (BiKs) charge.
For any relevant tests which have been provided earlier in the tax year, HMRC will exercise its collection and management discretion and will refrain from collecting any Income Tax or Class 1A National Insurance contributions due on the provision of a test.