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Autumn Statement 2015: “Blame the Middleman” – Employment intermediaries and tax relief for travel and subsistence –

28 November 2015

Andy Wood

News

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As confirmed at Summer Budget 2015, the government will legislate to restrict tax relief for travel and subsistence expenses for workers engaged through an employment intermediary, such as an umbrella company or a personal service company (PSC).

Following consultation, relief will be restricted for individuals working through personal service companies where the intermediaries legislation applies. This change will take effect from 6 April 2016.

If you are a contractor or operate through a PSC and are worried how the legislation may affect you, then please get in touch

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