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.

• From: HM Revenue & Customs
• Published: 9 December 2015

This publication was withdrawn on 11 August 2021

You can read about travel and subsistence expenses for workers engaged through ‘employment intermediaries’ from 6 April 2016.

Documents

Income Tax: employment intermediaries and relief for travel and subsistence

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Draft clause 9

PDF, 75.5 KB, 6 pages

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Draft explanatory notes clause 9

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Travel expenses of workers providing services through intermediaries – draft guidance

PDF, 382 KB, 16 pages

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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The draft guidance explains the operation of the proposed legislation which restricts the availability tax relief for of travel and subsistence expenses where a worker provides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