Richard Curtis looks at employees’ travel and subsistence payments and the use of umbrella companies.
A recent First-tier Tribunal (FTT) decision provides reminders of some tax issues for those dealing with employees’ travel and subsistence payments.â¯Although the legislation has changed since the years at issue in the recent FTT decision in Mainpay Ltd v Revenue and Customs [2023] UKFTT 00016 (TC), the case is still relevant in several respects.
First, the decision (tinyurl.com/4sbu6rpt) highlights the rules for determining whether reimbursed expenses for travel and subsistence can be paid by an employer without the deduction of income tax and Class 1 National Insurance contributions (NICs) since the end of HMRC dispensations. It also reminds us of the rules on these expenses when paid through umbrella companies. The case
