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The government published new regulations targeting employees who have spent on office equipment to enable home working necessitated by the coronavirus outbreak. The two new regulations respectively provide an exemption from income tax and from social security contributions for amounts reimbursed to an employee for expenses that the employee has incurred in obtaining office equipment to enable home working necessitated by the coronavirus outbreak. These Regulations will take effect for payments made on or after the day on 11 June 2020 up until the end of the tax year 2020-21.
The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020 published on 20 May 2020 as UK Statutory instruments.