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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?