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Exemption for Covid antigen test from 8 Dec to 5 April

03 December 2020      Julia Ascott, Employment Taxes Specialist

Confirmation under SI 2020/1293 provides an income tax exemption for coronavirus antigen tests provided to employees. The regulations come into force on 8 December 2020 and have effect for coronavirus tests provided on or after that date but before the end of the tax year 2020–21.



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