This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Site based contractor paid via umbrella company

Posts: 103
Joined: Wed Jun 24, 2009 11:58 am

Site based contractor paid via umbrella company

Postby simpsonite » Wed Oct 04, 2017 3:25 pm

Hi all,
My client is a site based contractor. The contractor he worked for operated an umbrella company for payroll( The company did not reimburse for travel & subsistence). As such even though he might have worked at various sites I feel he is now caught by the new tax provisions for travel & subsistence 339AITEPA 2003 which came into effect from 6th April 16. Therefore no tax relief is available for travel and subsistence from home to each site engagement because it is now deemed travel from home to a fixed place of employment.

If he worked for the contractor and issued invoices as normal for payment under CIS & was not paid by the intermediary payroll company I feel he would be ok to deduct home to site expenses subject to the 24 month rule.

I would be grateful if anyone has any thoughts on this ambigious area of leglislation.


Posts: 3109
Joined: Sat Feb 01, 2014 3:26 pm

Re: Site based contractor paid via umbrella company

Postby bd6759 » Fri Oct 20, 2017 12:15 am

The 24 month rule doesn’t apply to the self employed.

Return to “Income Tax”