The annual P11D submissions for benefits in kind and expenses will be affected by certain Covid-19 measures. Michael Hepburn, senior manager – employment tax at BDO, explains the key issues to consider
As the Covid-19 lockdown has changed the way that many of us work, this will impact the benefits and staff support that employers provide. So what items will need to be reported on P11Ds for 2020/21?
Home working costs
Where employees work from home as part of a home working policy, an employer can pay an un-receipted allowance of up to £6 per week (£26 per month) from 6 April 2020 to cost the additional costs of working from home, where certain tests are met. Alternatively, HMRC has confirmed that employees may claim tax relief to the same value directly from HMRC while the current situation continues. In either scenario, it is not necessary to record such qualifying payments on P11Ds.
Home-working equipment
