COVID tax concessions ending on 5 April
The government introduced several easements in response to the coronavirus pandemic. These were temporary measures that are set to end on 5 April. What do employers need to know?
Working from home. As many employees were required to work from home during the pandemic, employers were able to reimburse expenses for coronavirus-related home office expenses, such as monitors and keyboards, free from tax and NI. This measure is no longer available from 6 April 2022, so employers should ensure that such expense claims are submitted and processed before the end of the tax year.
Cycle-to-work scheme. Again, as many employees were required to work from home it would have been difficult for those using a cycle-to-work scheme to meet the conditions for the benefit to be exempt from income tax. Therefore, those who joined an employer-provided cycle scheme and received a bike or cycling safety equipment on or before 20 December 2020 were not required to use the equipment mainly for qualifying journeys (i.e. to and from their workplace) and maintained the income tax exemption. From 6 April, employees who use the scheme will need to use the equipment mainly for commuting to work again, or the income tax exemption won’t apply.
Related Topics
-
MONTHLY FOCUS: BUSINESS AND AGRICULTURAL PROPERTY RELIEF: WHAT DO THE NEW IHT RULES MEAN FOR YOU?
The inheritance tax treatment of businesses and farms changed fundamentally from 6 April 2026. The amount that can qualify for 100% business property relief and agricultural property relief is now capped, potentially leaving families with a significant tax bill for the first time. What has changed, and what should business owners and farmers be doing about it?
-
Already paid CGT? Don't pay it twice through Self Assessment
Taxpayers completing their 2025/26 Self Assessment return may need to include capital gains that have already been reported separately to HMRC, together with any capital gains tax (CGT) already paid. How could this lead to a double payment?
-
HMRC moves tax return registration into the digital age
A new and improved self-assessment registration service has been launched. What's changed?
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.