Travel Rules Confirmed for Contractors
HMRC have now confirmed what the legislation will look like to deny tax relief on travel from home to work to contractors who work through an intermediary under the direction, supervision or control of another.
This change to the law has been coming for quite some time now, and is no surprise. There is, however, some relief that it has been watered down where it applies to personal service companies (PSCs). PSCs are effectively spared the new rules, as the legislation says it will only apply where IR35 applies and this has always been the case, anyway.
It is part of a wider move by the taxman to restrict how claims can be made for travel and subsistence