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. --- 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 remuneration, put through the payroll and be subject to deduction of ITIP, unless the employer has been granted a dispensation to reimburse certain expenses without deducting ITIP....