Updated tax advice has been published within the COVID-19 guidance for workforce leaders.
This follows confirmation from HMRC that employers are able to pay the tax and national insurance contributions for any COVID-19 related benefit or expense. The rules on PAYE settlement agreements have been relaxed in order to facilitate this. The guidance sets out how this applies to specific benefits including hotel accommodation, meals and nursery places.
This temporary relaxation will be kept under review.
Further information is available on the GOV.UK website.
For more information on COVID-19, visit out dedicated guidance section.