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COVID test reimbursed by company ltd

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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.

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By Matrix
22nd Sep 2020 06:51

How is it not incurred for business purposes? I assume the employer needs to know the result to make business decisions.

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Psycho
By Wilson Philips
22nd Sep 2020 08:46

Deductible - but not (only)
for that reason. Taxable benefits of employees are normally treated as part of their remuneration.

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By Paul Crowley
22nd Sep 2020 08:38

Who cares
As an employer I could suggest a test before returning to work
no P11d if I did
and for the protection of my business

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