Recently, there has been a lot of discussion around employers offering eye tests and corrective glasses for their computer users. There is law mandating this, but HMRC is beginning to consider this a benefit-in-kind ...
How will this change in guidance impact the relationship between employers and employees regarding eye tests?
So, the Health and Safety (Display Screen Equipment) Regulations 1992 says that employers must assist employees on request, but HMRC is changing its mind around the subject when an employee pays out and the employer reimburses them.
This has raised some serious concerns, especially since all office-based employees now use computer systems for extended periods daily!
While a tax exemption exists for such tests and glasses provided in line with health and safety regulations, HMRC's new guidance suggests that reimbursed costs might be taxable. This addition, without proper communication or consultation, has been criticised extensively. The original intent of the legislation was to exempt such reimbursed costs, and there's hope that HMRC will revise its guidance.
How will this unpublicised change in HMRC's guidance impact the relationship between employers and employees regarding eye tests? And what implications might arise for smaller employers who don't have the resources to set up corporate accounts with opticians?
Given the original intention of the legislation, I feel that HMRC really does need to reconsider its position.
Until next time ...
HELEN BEAUMONT
Would you like to know more?
If anything I've written in this blog post resonates with you and you'd like to discover more about eye tests for employees, it may be a great idea to give me a call on 01908 774323 and let's see how I can help.
Helen brings the personal tax planning experience of the top 20 tax companies to Essendon. Formerly of MacIntyre Hudson (with 45 offices nationwide), Helen worked at Chancery for more than 10 years before joining Essendon as the personal tax specialist.
Tax Planning can make a considerable difference to your tax liability. Helen has specialist knowledge and experience in tax planning and uses every opportunity to minimise your tax bill is utilised. By analysing your investments, income, profit and expenditures, Helen will provide strategic tax planning expertise that could offer significant savings, whilst delivering clear, honest advice and guidance.
When Helen is not at Essendon she spends time with her young son and likes going on long walks with the family dog.
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