SI 2020/524 – The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020
Released 21 May 2020
SI 2020/524 exempts from income tax reimbursed office equipment expenses for employees working from home due to the coronavirus outbreak from 11 June 2020.
The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 provide for an exemption from income tax 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. The regulations come into force on 11 June 2020 and have effect for amounts reimbursed on or after that date but before the end of the tax year 2020–21.