A company is reimbursing a COVID test for an employee. The COVID test cost 30-40 GBP. The company is registered for P11D. I am analysing the tax consequences.
- as it is a reimbursement the covid test would not fall under trivial benefits.
Would the COVID test need to be reported on the P11D.
In such case the
Employee would pay employment tax and NIC
Employer would not be able to deduct the COVID test expense as a deductible expense. As it is not incurred fully for business purposes.