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The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021

S.I. 2021/225 · Made 8 March 2021

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Income Tax

Made 8th March 2021

Laid before the House of Commons 9th March 2021

Coming into force 31st March 2021

The Treasury, in exercise of the power conferred by section 210 of the Income Tax (Earnings and Pensions) Act 2003f1, make the following Regulations:

Annotations to the whole text

Footnotes

f1

2003 c.1.

Contents

  1. 1Citation and commencement
  2. 2Amendment to the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021 and come into force on 31st March 2021.

2Amendment to the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020

(1)

The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020f1 are amended as follows.

(2)

In regulation 1(2) (citation, commencement, interpretation and effect), for “2020-21” substitute “2021-22”.

Signature

David Rutley

James Morris

Two of the Lords Commissioners of Her Majesty’s Treasury

8th March 2021

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 to extend the exemption from income tax for amounts reimbursed to an employee for expenses that the employee has incurred in obtaining home office equipment to enable home working necessitated by the coronavirus outbreak. The tax exemption provided for by those Regulations will now apply to amounts reimbursed on or after 11 June 2020 but before the end of the tax year 2021-22.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.