Following consultation, legislation was introduced (by Finance Act 2016, s. 14) to restrict tax relief for travel expenses for workers engaged through an employment intermediary where the worker is under the supervision, direction or control in the manner in which they work. The legislation takes effect from 6 April 2016 and will restrict relief for home to work travel where a worker (new ITEPA 2003, s. 339A(1)):

personally provides services (which are not ‘excluded’) to another person;

is employed through an employment intermediary; and

is under the right of supervision, direction or control of any person in the manner in which they work.

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