“Coronavirus (COVID-19) antigen or RNA tests bought by employers during the current tax year 2020-21 were previously treated as a taxable benefit in kind but HMRC have now agreed that tests purchased from 8 December 2020 until the end of the tax year will be exempt from Income Tax.
This means that from 8 December, you can provide third party testing for your employees without increasing their tax liability.”
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Chartered Accountants
