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Travel expenses and employment intermediaries

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The Social Security (Contributions) (Amendment No. 3) Regulations, SI 2016/647, correct an error in the new legislation restricting the NICs disregard for travel and subsistence for those working through an employment intermediary. The regulations will have effect from 6 July 2016.

This is to ensure that the NICs position continues to reflect that of tax, for which a corresponding amendment is being made to the Finance Bill 2016, clause 14. That amendment corrects a technical defect in the original clause, so that most employment intermediaries will have to consider only whether a worker is under supervision, direction or control, rather than the wider employment status case law tests.

Issue: 1313
Categories: News , Employment taxes