Are coronavirus tests a benefit in kind?.. On 16 November 2020 the Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 were published. They set out the tax treatment of
employer-provided coronavirus tests and state that where an employee is provided with either a “viral antigen” or a “viral ribonucleic acid” - or RNA - Covid-19 test by or on behalf of their employer
from 8 December 2020 until 5 April 2021 , i.e. the end of the 2020/21 tax year, the test will not be treated as...
Published 10.12.2020
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