Another measure affecting such workers, and those in the private sector, concerns tax relief for travel and subsistence expenses. New legislation in the current Finance Bill 2016 seeks to deny relief for travel and subsistence expenses incurred by workers caught by the IR35 rules. The restriction will also apply to agency workers where there is supervision, direction and control (SDC) over the worker by the end user client. According to updated HMRC guidance the SDC test will be the only test used to determine whether the new rules will apply and ignores the other employment status factors. The HMRC examples suggest that if there is no expertise within the end user organisation then there is likely to be limited SDC and the worker will continue to be entitled to relief for travelling to the client’s premises.
accountants advice Andrew Singleton Awards Bev Cattano Blog Brexit Budget Business Strategy Chancellor Charity Chris Downing cloud accounting Conference Coronavirus Corporate Finance Entrepreneur Events Evolve finance furlough Guest Blog Health Helen Holman HMRC HR Influencer innovation Job Retention Scheme Jobs Job Support Scheme News People R&D Recruitment Self-Employed Tax Team Team News Top Tips Training VAT return Warren Munson webinar Wellbeing