Find out about taxable expenses and benefits when they are paid to employees because of coronavirus and how to report them to HMRC.

Contents include:

  • Coronavirus (COVID-19) tests
  • Personal Protective Equipment (PPE)
  • Living accommodation
  • Volunteer fuel and mileage costs
  • Paying or refunding transport costs
  • Free or subsidised meals
  • Company car ‘availability’
  • Employee Car Ownership Schemes (ECOS)
  • Salary sacrifice
  • Employer provided loans
  • Employees working from home
  • How to report to HMRC

For further information please visit the GOV.UK website.

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