In the 2020/21 tax year, just ended on 5th April 2021, as an employee you may have received extra support from your employer to enable you to continue to work.

HMRC introduced a number of concessions so that these necessary support measures are not taxable benefits for employees. They include, where the employer has provided :

• Broadband internet connection, if it wasn’t already available
• Computer tablet, laptops and office supplies
• Reimbursing employee for cost of home office equipment
• Working at home allowance up to £6 per week

However no concessions have been granted by HMRC regarding traveling expenses incurred by employees during the pandemic. So if your employer has paid for taxis for you or for you to travel to temporary workplaces, then the special rules affecting these expenses need to be carefully examined to ensure all the conditions are met so that the cost is tax free.

If you would like any guidance or further help on taxable benefits then please get in touch.