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The current Income Tax and National Insurance contributions exemption for employer reimbursed expenses that cover the cost of relevant home-office equipment has been extended to 5 April 2022.
Home office equipment is equipment necessary for the employee to work from home as a result of the Coronavirus pandemic. If can include expenses such as laptop, printers, desks, or other necessary computer accessories.
The exemption ensures that no Income Tax or NIC is charged on the full reimbursement.
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