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HMRC internal manual

Employment Status Manual

Agency and temporary workers: agency legislation - provisions from 6 April 2014: agency workers - expenses

Workers sometimes receive some form of expenses.

For example:

  • workers operating through a service company may receive expenses and/or benefits from that company for the cost of accommodation or subsistence
  • temporary workers may receive amounts for travel expenses to a temporary workplace
  • some agency workers, such as nurses, may receive expenses for travelling between different jobs on the same day.

Guidance about the treatment of expenses can be found in the Employment Income Manual (for tax) and the National Insurance Manual (for NICs).

For service companies (including PSCs), see ESM2051.