This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations amend the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 to extend the exemption from income tax for amounts reimbursed to an employee for expenses that the employee has incurred in obtaining home office equipment to enable home working necessitated by the coronavirus outbreak. The tax exemption provided for by those Regulations will now apply to amounts reimbursed on or after 11 June 2020 but before the end of the tax year 2021-22.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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