HMRC have updated their guidance, explaining how to treat certain expenses and benefits provided to employees during coronavirus (COVID-19)

Find out about taxable expenses and benefits when they are paid to employees because of coronavirus and how to report them to HMRC

1. Coronavirus (COVID-19) tests
2. Personal Protective Equipment (PPE)
3. Living accommodation
4. Volunteer fuel and mileage costs
5. Paying or refunding transport costs
6. Free or subsidised meals
7. Company car ‘availability’
8. Employee Car Ownership Schemes (ECOS)
9. Salary sacrifice
10. Employer provided loans
11. Employees working from home
12. How to report to HMRC

http://www.gov.uk/guidance/how-to-treat-certain-expenses-and-benefits-provided-to-employees-during-coronavirus-covid-19

Our Covid-19 Toolkit for small businesses is available here: http://www.sapphirebusinessservices.co.uk/wp/covid-19/