Autumn Statement and Spending Review 2015: Key Announcements and documents
The Spending Review and Autumn Statement has been set out to Parliament – here’s a summary of what was announced and some details regarding the anticipated reforms to travel and subsistence relief for workers engaged through employment intermediary which will come into effect on 6 April next year. Draft legislation is expected in December.
“As confirmed at Summer Budget 2015, the government will legislate to restrict tax relief for travel and subsistence expenses for workers engaged through an employment intermediary, such as an umbrella company or a personal service company. Following consultation, relief will be restricted for individuals working through personal service companies where the intermediaries’ legislation applies. This change will take effect from 6 April 2016.” Employment intermediaries and tax relief for travel and subsistence: chapter 3.20 in the Blue Book
We will follow developments as we approach April 2016 and post any relevant changes and tax implications for our workers in the meantime please contact your local Howett Thorpe office for any advice.
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