Last year’s Autumn Statement announced that the government would review the use of overarching contracts of employment that allow some temporary workers and their employers to benefit from tax relief for home-to-work travel expenses.
Following this review it was confirmed in the Chancellor’s Budget, that rather than focus on overarching contracts of employment, the government will address the rules around travel and subsistence relief for workers who are both engaged through an employment intermediary, such as an umbrella company or a personal service company, and are under the supervision, direction and control of the end-user.

This will take effect from April 2016 following a consultation on the detail of the changes.

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