Technical Query

[gravesendboy]

Would be grateful if anyone can point me in the direction of where it states that 'employees' of umbrella companies can claim tax deductible travel and subsistence eexpenses
Someone has suggested Chapter 8 of ITEPA 2003 but I have been unable to locate this

Of course there may be a more straightforward explanation ie they cannot !!

[malvolio]

Would be grateful if anyone can point me in the direction of where it states that 'employees' of umbrella companies can claim tax deductible travel and subsistence eexpenses
Someone has suggested Chapter 8 of ITEPA 2003 but I have been unable to locate this

Of course there may be a more straightforward explanation ie they cannot !!

http://www.hmrc.gov.uk/manuals/nimmanual/nim06876.htm

There, that wasn't too hard. Think you can follow the link from there?

However, the rules on expenses for employees of umbrella companies are exactly what the umbrella company decides they are. The clue is in the word "Employee". If you want better and more realistic control of your income, get your own company.

[gravesendboy]

unable to follow the link as it relates to employment related securities but I take your point on the employee bit
To be honest it was an umbrella company who gave me the chapter 8 of ITEPA 'justification' but it appears to be misleading as they are trying to convince everyone that their '26 pounds a day and no receipts required' is genuine

[malvolio]

But legally you are an employee of the umbrella, that's how they work. That's why you follow their rules, not make up your own. If you don't like them, find another one that you do like, or get your own company and set your own rules.

[james14]

For ordinary commuting you cannot.

http://64.233.183.104/search?q=cache...lnk&cd=1&gl=uk

Fixed term appointments

3.18 A period of attendance at a place is not regarded as of limited duration or for a temporary purpose if it is all or almost all of the period for which the employee is likely to hold, or continue to hold, the employment.

Example

Everton is taken on for a fixed term employment of 18 months to work at a particular site. No relief is available for the cost of travel to and from the site during that period.

[Cowboy Bob]

For ordinary commuting you cannot.

http://64.233.183.104/search?q=cache...lnk&cd=1&gl=uk

Fixed term appointments

3.18 A period of attendance at a place is not regarded as of limited duration or for a temporary purpose if it is all or almost all of the period for which the employee is likely to hold, or continue to hold, the employment.

Example

Everton is taken on for a fixed term employment of 18 months to work at a particular site. No relief is available for the cost of travel to and from the site during that period.

No. Learn the difference between "fixed-term contracts" and a self-employed contract - http://www.direct.gov.uk/en/Employme...ns/DG_10027735

There are special regulations protecting fixed-term employees, which define a fixed-term employee as 'a person with a contract of employment which is due to end when a specified date is reached, a specified event does or does not happen or a specified task has been completed'.

Note the use of the term "contract of employment".