The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 will come into force on 8 December 2020. They provide that coronavirus (COVID-19) tests of the type which detect a viral antigen and which are provided by or on behalf of an employer are not benefits in kind subject to Income Tax. The regulations apply to tests provided on or after 8 December 2020 but before 6 April 2021. 

HMRC will also exercise its management discretion in relation to tests provided earlier in the 2020/21 tax year and will refrain from collecting any Income Tax due. 

Source: New feed