beta This part of GOV.UK is being rebuilt – find out what beta means

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:

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 for:

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