Hi everyone, 

I understand the tax implications have changed for businesses when providing employees with equipment to wfh. 

Most employees already have a wfh setup now due to the pandemic but those that do require desks/chairs etc we were still supplying requested items. 

The gov pages are unclear on what the rules now are, how are other organisations approaching providing equipment these days? 

The guidance states that businesses do not need to pay tax on equipment when people leave if they return the items however, surely, we'd eventually end up with surplus desks/chairs with nowhere to store them! It also states that if we let our employees keep equipment provided during the pandemic that we would need record it as an employee benefit... 

I've not seen much discussion regarding this for other HR teams so any thoughts would be appreciated!