Policy paper

Income Tax: employment intermediaries and relief for travel and subsistence

This applies to workers employed through an employment intermediary, such as an umbrella company or personal service company.

Documents

Draft clause 9

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Draft explanatory notes clause 9

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Travel expenses of workers providing services through intermediaries – draft guidance

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Details

This legislation will prevent workers, engaged through an employment intermediary, and their employers, from benefiting from relief for home to work travel expenses.

The draft guidance explains the operation of the proposed legislation which restricts the availability tax relief for of travel and subsistence expenses where a worker provides their services through an employment intermediary. Any comments should be sent by email to: intermediariest&s.review@hmrc.gsi.gov.uk.

Published 9 December 2015