Temporary workers and expenses

HMRC is investigating problems in the labour providers sector following abuses of dispensations covering travel and subsistence.

Last year HMRC undertook a consultation into changes to the travel and subsistence rules and the temporary workplace rules. The aim of the work was to establish a consensus on the operation of the rules in the employment sector, where temporary workers are employed under an “over arching contract of employment” which then permits them to operate within the temporary workplace rules.

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