A new temporary exemption has been introduced to make sure that employees who are given a relevant coronavirus antigen test by their employer, will not be liable to an Income Tax benefit in kind (BiKs) charge.
The exemption will apply to any relevant coronavirus antigen test provided by an employer, on or after 8 December 2020, until and including, 5 April 2021. For any relevant tests which have been provided earlier in the tax year, before this instrument comes into force, HMRC will exercise its collection and management discretion and will refrain from collecting any Income Tax or Class 1A National Insurance contributions due on the provision of a test.
For more detailed information, you can view the polict paper https://www.gov.uk/government/publications/income-tax-and-national-insurance-contributions-exemption-for-employer-provided-coronavirus-antigen-tests/income-tax-and-national-insurance-contributions-exemption-for-employer-provided-coronavirus-antigen-tests
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