From 6 April 2026, new tax rules will expand workplace benefits relief. The changes will simplify the treatment of certain low-value workplace benefits-in-kind (BIKs), affecting both employers and employees.
The changes extend existing exemptions for eye tests, flu vaccinations and home working equipment to include reimbursements, aligning them with current provisions for direct supply.
Under current law, employers can provide these benefits tax-free, but reimbursements were excluded. The upcoming changes will ensure that reimbursed expenses for eye tests, flu vaccines and home office equipment are treated the same as where the employer provides the benefit directly for Income Tax and National Insurance purposes.
These changes aim to streamline the tax system, reduce administrative burdens and better reflect modern working practices. Employees will benefit by being able to claim reimbursements for minor work-related costs without tax or National Insurance implications.
Source:HM Revenue & Customs | 08-12-2025
Aitch is the visionary founder and CEO of CIGMA Accounting Ltd, a boutique accounting and tax advisory firm with offices in Wimbledon and Farringdon, London. With over a decade of experience, Aitch has built a reputation for strategic tax planning, complex HMRC compliance resolution, and innovative AI-powered accounting workflows that help SMEs, landlords, and high-net-worth clients streamline their finances.
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