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Posted Wed, 17 Nov 2021 14:06:20 GMT by Tom Bradbury
We recruited an individual from an overseas red list country so when they repatriated to the UK they had to go into hotel quarantine for 10 days to make sure they didn't have COVID. We, as employer, have agreed to pay for their hotel accommodation. Can you confirm if this is considered a taxable benefit in kind as the payment for accommodation costs relate to before the contract of employment commenced. Alternatively, can we consider these costs as being 'relocation' expenses so we can apply the exemption for reporting and paying tax / NIC?
Posted Tue, 07 Dec 2021 09:00:36 GMT by HMRC Admin 17

Hi,
 
Please find guidance at :

How to treat certain expenses and benefits provided to employees during coronavirus (COVID-19)  .

Thank you.

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