HMRC announced on 6 July 2021 that the existing Income Tax and National Insurance contribution exemption for Covid-19 antigen tests has been extended.

The impact of this extension means that exemptions and disregards will apply to any Covid-19 antigen test which is provided by an employer to their employees for the tax years 2020/21 and 2021/22. This will also apply to any reimbursement an employer has made to an employee for a Covid-19 antigen test for these two tax years.

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