Consultation outcome

Employment Intermediaries and Tax Relief for Travel and Subsistence

• From: HM Revenue & Customs
• Published: 8 July 2015
• Last updated: 9 December 2015 — See all updates

This consultation has concluded

Download the full outcome

Employment Intermediaries and Tax Relief for Travel and Subsistence - summary of responses

PDF, 257 KB, 23 pages

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Detail of outcome

This response document follows the consultation published at Summer Budget. The government confirmed at Autumn Statement it will restrict relief for travel and subsistence expenses for workers engaged through an employment intermediary.

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Original consultation

Summary

Proposals to remove home-to-work travel and subsistence tax relief where a worker is employed through an employment intermediary.

This consultation ran from
8 July 2015 to 11:59pm on 29 September 2015

Consultation description

This consultation seeks views on proposals to remove home-to-work travel and subsistence tax relief where a worker is employed through an employment intermediary and under the supervision, direction or control of any person.

HM Revenue and Customs (HMRC) will be holding roundtable stakeholder events. If you would like to be involved with these please email consultation.intermediaries@hmrc.gsi.gov.uk. Places will be limited.

Only written responses to the consultation will be accepted by HMRC.

Documents

Employment Intermediaries and Tax Relief for Travel and Subsistence

PDF, 291 KB, 31 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 8 July 2015
Last updated 9 December 2015 + show all updates

1. 9 December 2015

   Summary of responses published.

2. 8 July 2015

   First published.