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HMRC internal manual

Employment Status Manual

Employment intermediaries travel expense provisions: work on more than one engagement

The employment intermediaries travel expense provisions can apply when workers work on more than one engagement. When:

  • a worker personally provides services [ESM5540] to work on more than one engagement, through
  • an employment intermediary [ESM5550] and either:
  • for intermediaries subject to the MSC provisions [ESM5570], they are under the SDC [ESM5560] of any party for each of these engagements, or
  • the worker is an office-holder or would be regarded as an office-holder or employee of the client if engaged directly [ESM5580],

then the employment intermediaries travel expense provisions apply and each engagement will be treated as a separate employment for the purposes of travel and subsistence. Therefore, tax and NICs relief are unlikely to be available on travel and subsistence expenses, unless the temporary workplace rules still apply - [EIM32000] for:

  • travel between home and any of these engagements, or
  • for travel between the separate workplaces of any of these engagements