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