Consultation outcome

Employment Intermediaries and Tax Relief for Travel and Subsistence

This consultation has concluded

Download the full outcome

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.

Original consultation

This consultation ran from to

Summary

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

Documents

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.