Link to the official AS2015 documents

[Yorkie62]

3.20 Employment intermediaries and tax relief for travel and subsistence – 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.

Isn't this pretty much "as you were chaps" if I am reading this bit correctly. "...relief will be restricted
for individuals working through personal service companies where the intermediaries legislation
applies." My take on this is if caught by IR35 the tax relief on T&S will be restricted.

[TheFaQQer]

Forgive the stupidity - but what did that say?

https://www.gov.uk/government/upload..._July_2015.pdf

Lots of things

[TheFaQQer]

Isn't this pretty much "as you were chaps" if I am reading this bit correctly. "...relief will be restricted
for individuals working through personal service companies where the intermediaries legislation
applies." My take on this is if caught by IR35 the tax relief on T&S will be restricted.

It's not quite "as you were" because even under IR35, you could claim T&S. This means that inside IR35, you now can't.

[ecc83]

It's not quite "as you were" because even under IR35, you could claim T&S. This means that inside IR35, you now can't.

Yeah, but didn't you know, no one here is inside IR35? (see also, Shawshank Redemption: "hey kid, didn't you know everyone here is innocent?")

[chubacabra]

OK forgive me for being a bit dim here, but are they going to apply the SDC rules to T&C after April 16? Or if you are are outside of the IR35 rules as they stand currently you can still claim T&S?

[mudskipper]

OK forgive me for being a bit dim here, but are they going to apply the SDC rules to T&C after April 16? Or if you are are outside of the IR35 rules as they stand currently you can still claim T&S?

From April '16, it's IR35 rules. IR35 rules will be 'clarified' at a later date. But for now, if you're outside, no change

[TheFaQQer]

OK forgive me for being a bit dim here, but are they going to apply the SDC rules to T&C after April 16? Or if you are are outside of the IR35 rules as they stand currently you can still claim T&S?

From first sight - if you are inside IR35 then from April you will not be able to claim travel and subsistence expenses. The legislation to put that in place will be revealed on December 9th. If you are outside IR35 then you can still claim travel and subsistence expenses.

The outcome of the IR35 discussion document hasn't been revealed yet, but should lead to a consultation prior to legislation.

[chubacabra]

Thank you both!