Did you send your employee home to work? If so, HMRC have issued guidance which can be found here
https://www.gov.uk/guidance/check-which-expenses-are-taxable-if-your-employee-works-from-home-due-to-coronavirus-covid-19
Generally, where expenses payments are made to, or benefits-in-kind are provided for, an employee they are deemed to have been made or provided by reason of that employment and are regarded as part of the reward for the job. However, there is an exemption where the expenses are ‘reasonable additional household’ expenses. Two tests must be met:
- There must be arrangements between the employer and the employee
- The employee must work at home regularly under those arrangements.
During this coronavirus situation we all find ourselves in, HMRC accept these two tests are met.