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From the 6th of April 2016, Contractors engaging with Employment Intermediaries and deemed to be under Supervision, Direction and Control (SDC), or the right thereof, by an End-Client, will no longer be entitled to claim tax-free reimbursements of Travel and Subsistence expenses on journeys to and from work.

This change in legislation will not affect Contractors with their own Limited Company unless a particular assignment/contract falls within IR35, in which case all payments received (income earned) are treated as ‘employment payments’ and no related Travel or Subsistence expenses can be reimbursed.

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