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Time for a new laptop and printer?

Updated: Sep 23



On Wednesday, H.M Treasury stated that a temporary exemption from income tax and NICs will be introduced for reimbursed expenses of home office equipment.


The exemption from income tax and National Insurance contributions (NICs) will be introduced for expenses reimbursed by an employer to an employee where the following two conditions are satisfied:

  • The expenses are incurred on the purchase of equipment that is obtained for the “sole purpose” of enabling the employee to work from home.

  • That there is no significant private usage of the equipment.

HMRC has confirmed that it will exercise its collection and management discretion and not collect tax and NICs on any such reimbursed expenses from 16 March 2020 until the date that the regulations come into force.


The measure will cease on 5th April 2021.

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