Last week’s 2016 Finance Bill clarified details on restricting Travel and Subsistence tax relief, from 6th April 2016, for those contractors working through an intermediary, such as an umbrella company.
Workers considered to be subject to Supervision, Direction or Control (or the right of) and where there is a single site engagement for the end user will not qualify for tax relief on Travel and Subsistence.
However, where there is evidence that the worker is not subject to Supervision, Direction or Control (or the right of), or travelling to more than one site as part of the engagement for the same end-user, then the normal ‘temporary workplace’ rules will apply and relief may still be available.
The latest amendments do though prevent the organised misuse of personal service companies (PSCs) to avoid the restrictions and therefore workers should be aware of the full implications.
Since its foundation in 2002 EdenGroup has constantly improved our services in order to comply with the frequent changes in our industry and remain as a preferred supplier to many clients. We have therefore, as always, remained well informed of the legislation and its implications to ensure that our products and systems are compliant with the latest rules.
If you have any queries or concerns please contact us by email – firstname.lastname@example.org