HMRC has updated its guide for employers who have employees working from home due to the COVID-19 outbreak. This could be a result of the workplace being closed or because employees are following government advice to self-isolate.
The updated guidance reflects temporary changes to the rules for reimbursing employees for the purchase of office equipment whilst working from home. The guidance originally published on 26 March 2020 stated that if employers reimburse expenses for office equipment their employees have bought that this is taxable and should be reported on the employers PAYE Settlement Agreements.