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HMRC’s consultation document on travel expenses for intermediaries.
KEY POINTS:
- HMRC are consulting on employment intermediaries and tax relief for travel and subsistence.
- Tax relief for home-to-work travel expenses for employees of employment intermediaries will be restricted.
- New legislation in ITEPA 2003 s 289A may have a similar effect.
- A recent discussion document Travel and Subsistence considered the same issues.
- The definition of an “employment intermediary” now differs between legislative provisions.
In July 2015 HMRC published a consultation document Employment Intermediaries and Tax Relief for Travel and Subsistence (tinyurl.com/omfrcl8). In this paper the government proposes to remove tax relief for ordinary commuting – in general home-to-work travel and subsistence expenses – for workers who are:
- supplying personal services;
- engaged...
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