Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Heavy load

14 June 2016 / Alastair Kendrick
Issue: 4554 / Categories: Comment & Analysis
7643_0

Some of the topical employment tax issues having an impact on the road haulage industry.

KEY POINTS

  • The Road Haulage Association is highlighting the problems of engaging drivers on a self-employed basis.
  • Self-employed drivers must hold an operating licence and carry on their own haulage business.
  • Umbrella company workers can no longer claim travel and subsistence costs that would not be allowed for employees.
  • Meal and sleeper cab allowances can continue subject to record-keeping compliance.
  • From the 6 April 2016 salary sacrifice arrangements cannot be used in conjunction with travel and subsistence payments.

Some key employment tax issues are affecting the haulage sector and those working in the industry or advising clients who do should be aware of these. Perhaps the most important issue at this time is false self-employment and the Road Haulage Association (RHA) issued a press release on this subject...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon