Home Office expenses can be reimbursed.

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A temporary exemption from tax and NIC for expenses reimbursed by employers for ’employees’purchases’ of home office equipment has been implemented by HMRC.

This applies for items that have been brought for the sole purpose of enabling the employee to work from home during the coronavirus pandemic. This exemption will run from 16.03.2020, until the end of the tax year 20-21 (05.04.21)