Employment Intermediaries: Consultation on travel and subsistence expenses

16 December 2014

HMRC is seeking views on the use of overarching contracts of employment by employment intermediaries in the temporary labour market, and in particular on proposals to restrict relief for travel and subsistence costs.

The consultation document notes that there is evidence that some businesses in this part of the labour market are seeking to avoid paying employment taxes, including National Insurance, for their workers. HMRC are especially concerned about arrangements which mean that some people are able to benefit from tax relief on home to work travel expenses that is not generally available to others.

The consultation is open until 10 February 2015.


CIPP comment

The CIPP Policy Team will be reviewing this consultation document, and if appropriate will seek members’ views in due course.