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New guidance on travel and subsistence rules
by Susie Hughes at 11:07 08/04/16 (News on Business)
HM Revenue and Customs (HMRC) has released new guidance on the removal of the travel and subsistence relief for contractors using an umbrella company.
The new rules which affect contractors working through umbrellas came into effect on April 6 despite sustained lobbying efforts to force a rethink.

Contractors operating through their own limited companies who work outside IR35 should be outside this restriction.

The guidance contains examples of the 'Supervision, Direction and Control' provisions.

See: Employment Intermediaries: personal services and supervision, direction or control

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Susie Hughes © Shout99 2016


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