tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2021-03-03T13:30:30+00:00 HM Government tag:www.gov.uk,2005:/government/publications/extension-to-the-income-tax-and-national-insurance-contributions-exemption-for-employer-provided-and-employer-reimbursed-coronavirus-antigen-tests 2021-03-03T13:30:30+00:00 Extension to the Income Tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests This tax information is about the extension to the tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests. tag:www.gov.uk,2005:/government/publications/employment-allowance-excluded-persons-regulations-2020 2020-01-24T09:58:00+00:00 Employment Allowance: excluded persons regulations 2020 This Tax Information and Impact Note is about Employment Allowance when you have less than £100,000 in secondary Class 1 National Insurance contributions liability.