Reimbursed expenses no longer need to be reported where they are incurred wholly, exclusively and necessarily in the performance of the employee’s duties.
If employees are to avoid paying fuel benefit they need to fully reimburse their employer for the cost of private fuel by 6 July 2021 for the 2020/21 tax year.
For the months of August and September, the CJRS Furlough grant support from the government via HMRC reduces to 60% of the employee’s usual pay for hours not worked.
Employers can claim relief if they employ a veteran during the qualifying period.
The fourth version of the CJRS “furlough” grant scheme starts on 1 May 2021 and will run until 30 September with employees affected continuing to be supported.