CIC Association

Serving Community Enterprise

Have you established if HMRC let you buy lateral flow tests for volunteers and the Company Director? Expenses need to be wholly and exclusively for the business but clearly a lateral flow test would not be. If they were employees then there is an allowance, but a Director sanctioning tests for themself...is that OK?

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If the Director is carrying out executive duties for the CIC then yes

Best of luck

John

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