ESM5620 - Employment intermediaries travel expense provisions: work on more than one engagement
»Ê¹ÚÌåÓýapp employment intermediaries travel expense provisions can apply when workers work on more than one engagement. When:
- a worker personally provides services to work on more than one engagement, through
- an employment intermediary and either:
- for intermediaries subject to the MSC provisions, they are under the SDC of any party for each of these engagements, or
- the worker is an office-holder or would be regarded as an office-holder or employee of the client if engaged directly [ESM5580],
then the employment intermediaries travel expense provisions apply and each engagement will be treated as a separate employment for the purposes of travel and subsistence. »Ê¹ÚÌåÓýapprefore, tax and NICs relief are unlikely to be available on travel and subsistence expenses, unless the temporary workplace rules still apply for:
- travel between home and any of these engagements, or
- for travel between the separate workplaces of any of these engagements