COVID-19: How to treat certain expenses and benefits provided to employees during coronavirus

Find out about taxable expenses and benefits when they are paid to employees because of coronavirus and how to report them to HMRC.

Contents include:

• Coronavirus (COVID-19) tests
• Personal Protective Equipment (PPE)
• Living accommodation
• Volunteer fuel and mileage costs
• Paying or refunding transport costs
• Free or subsidised meals
• Company car ‘availability’
• Employee Car Ownership Schemes (ECOS)
• Salary sacrifice
• Employer provided loans
• Employees working from home
• How to report to HMRC

For further information please visit the GOV.UK website.