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Consultation on employment intermediaries and removal of relief for travel and subsistence

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HMRC is consulting until 30 September 2015 on proposals to remove tax relief for home-to-work travel and subsistence where a worker is employed through an employment intermediary and under the supervision, direction or control of any person. This consultation seeks views on the detail of how these proposals would work and how they can best be implemented. This follows the original consultation which ran from December 2014 to February 2015 and revises some of the original proposals aimed narrowly at umbrella companies. A response document will be published later this year and any consequential legislative changes will be announced at Autumn Statement 2015. Final legislation will be included in Finance Bill 2016, for implementation from 6 April 2016. See

Issue: 1271
Categories: News , Employment taxes