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HMRC confirmed on 6 July 2021 that due to the impact of the Covid-19 pandemic, the temporary Income Tax and National Insurance Contribution exemption for home-office expenses has been extended until 5 April 2022.

Who is affected?

Employees who are working from home due to Covid-19 pandemic who have purchased their own home-office equipment and the expense was reimbursed by their employer.

This measure is a temporary exemption to cover the cost of relevant home-office equipment, including a laptop, desk or necessary computer accessories.

Operative date

The temporary measure took effect from 11 June 2020 and was due to end on 5 April 2021 but has now been extended a full year until 5 April 2022.

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