Perspectives

HMRC proposal on overarching employment contracts

The government is considering whether it is appropriate for employees engaged under overarching employment contracts (OACs) to qualify for tax relief for home to work travel expenses. This article was first published in 16 January issue of Tax Journal.

Deloitte’s Mark Groom and Dominic Haslam answer a number of pertinent questions posed by taxjournal.com with regard to HRMC proposals on overarching employment contracts. Questions included:

  • Why aren’t agency workers entitled to tax relief for their travel and subsistence?
  • What are OACs?
  • What’s the difference between an employment business and an umbrella company (UC)?
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