http://www.legislation.gov.uk/uksi/2020/524/signature

The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020

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INCOME TAX

Statute Law Database

2022-04-20

Expert Participation

2021-03-31

These Regulations 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.