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Posted Thu, 11 May 2023 15:30:20 GMT by James Ryan
There is no info on this on HMRC guidance
Posted Thu, 18 May 2023 13:21:26 GMT by HMRC Admin 32

Please note that the following extract from HS207 should answer your question:

'supplies and services - for example, work equipment to use at home, stationery and consumables - that are provided to you (by your employer) to perform your duties are exempt from tax, provided that if there’s an occasional private use of the items by you, it is not significant'.                                                          

HS207 Non taxable payments or benefits for employees (2021)

Thank you.

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