It has been confirmed recently by HMRC that COVID-19 testing supplied to employees by the employer is treated as a benefit in kind. As this particular benefit in kind is directly related to Covid-19 it can be reported through the PAYE Settlement Agreement where the employer can either pay the income tax or national insurance on behalf of their employees.
If you have any questions in relation to the above, please do reach out to your BDO representative.
Stephanie Wilson
stephanie.wilson@bdo.co.uk