HMRC has confirmed that the existing income tax and National Insurance contributions exemptions for coronavirus antigen tests have been extended to 5 April 2022. As a result, the exemptions and disregards will apply to any coronavirus antigen test provided by an employer, and any reimbursement to an employee for a coronavirus antigen test, for the tax years 2020-21 and 2021-22.
The department has also confirmed that the temporary income tax and National Insurance exemption for home-office expenses has been extended until 5 April 2022.
