Plans to abolish tax relief on travel and subsistence via employment intermediaries

HMRC is consulting on proposals to amend the rules for tax relief on travel and subsistence for those working through employment intermediaries, to bring them into line with other workers

The move follows on from earlier legislation which sought to prevent the use of onshore intermediaries to facilitate false self employment.

Under the new proposals, workers would no longer be eligible for home to workplace travel and subsistence tax relief where they are engaged through an employment intermediary, such as an umbrella company or a personal service company (PSC), and are working under the right of supervision, direction or control.

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