New tax guidance issued on Covid-19 'benefits'

Updated Covid-19 tax guidance covering hospital doctors in England has been published by NHS Employers.

An accompanying FAQ details the implications of “benefits” such as accommodation provided by Trusts, the suspension of car parking, nursery provision by a third party, and free meals.

Doctors who have had hotel accommodation or nursery spaces paid for by Trusts should be aware that these are considered by HMRC to be taxable benefits.

The NHS Employers guide explains that “employers are able to mitigate this by paying the tax and national contributions incurred” through temporarily relaxed rules.