Important update on T&S legislation announced today

Draft T&S legislation published

Today the Government published draft legislation on travel and subsistence rules for contractors working via an employment intermediary, finally ending months of debate, speculation and rumour.

The facts are as follows:

• The majority of temporary workers will not be able to claim tax relief or a disregard for National Insurance contributions (NICs) on the travel and subsistence expenses they incur on an ordinary commute from home-to-work, from 6th April 2016.
• Relief for travel and subsistence expenses will also be restricted for individuals working through personal service companies where the intermediaries legislation (commonly known as IR35) applies.

You can read the full details on the HMRC Draft Overview of Legislation by clicking on the link below to the Gov.Uk website.

The main pages of importance are specifically pages 9 and 54-57.

https://www.gov.uk/government/consultations/employment-intermediaries-and-tax-relief-for-travel-and-subsistence

Posted: Wed 09 Dec 2015
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