OK so the budget revealed little that we didn't already know with regards to T&S and umbrella workers:
"2.38 Travel and subsistence expenses rules – In September 2015 the government published
a discussion document aimed at modernising the tax rules for travel and subsistence (T&S). The
government has analysed responses and concluded that, although complex in parts, the current
T&S rules are generally well understood and work effectively for the majority of employees and
has decided not to make further changes to the T&S rules at this time.
2.39 Employment intermediaries and relief for travel and subsistence – As announced
at March Budget 2015, the government will introduce legislation in Finance Bill 2016 to restrict
tax relief for home to work travel and subsistence expenses for workers engaged through an
employment intermediary. This will bring the rules into line with those that apply to employees.
(Finance Bill 2016)"
Not much help really... so we contacted HMRC to see if further guidance would become available to which we got this little gem
"Guidance on the new changes to relief on travel and subsistence for people working through T&S will be published on 6 April."
"2.38 Travel and subsistence expenses rules – In September 2015 the government published
a discussion document aimed at modernising the tax rules for travel and subsistence (T&S). The
government has analysed responses and concluded that, although complex in parts, the current
T&S rules are generally well understood and work effectively for the majority of employees and
has decided not to make further changes to the T&S rules at this time.
2.39 Employment intermediaries and relief for travel and subsistence – As announced
at March Budget 2015, the government will introduce legislation in Finance Bill 2016 to restrict
tax relief for home to work travel and subsistence expenses for workers engaged through an
employment intermediary. This will bring the rules into line with those that apply to employees.
(Finance Bill 2016)"
Not much help really... so we contacted HMRC to see if further guidance would become available to which we got this little gem
"Guidance on the new changes to relief on travel and subsistence for people working through T&S will be published on 6 April."