Isle of Man Issues Practice Note on Special Arrangements for Working from Home Expenses Reimbursed by Employers During COVID-19

The Isle of Man Treasury has issued Practice Note 213/20, dated 30 April 2020, which provides guidance on the special arrangements put in place regarding working from home expenses reimbursed by employers during the COVID-19 pandemic. The arrangement applies retrospectively from 2 March 2020.

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Employees Working from Home Special Arrangements for Household Expenses Reimbursed by Employer

Introduction

All expenses incurred by an employee and repaid by their employer must be treated as…