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Travel & Subsistence Legislation

Travel and Subsistence Legislation – what you need to know in brief

The legislation from April 2014 and April 2016 DOES NOT ban CIS or T&S.

The legislation from April 2014 and April 2016 introduces the Supervision, Direction or Control test (SDC) as to the manner in which services are provided.

It is the outcome of this test that determines whether CIS or T&S remain viable options
HMRC printed 22 pages of guidance in April 2014 confirming where they would expect the SDC test to be passed or failed – View HMRC guidance >

Agency Charter
In light of the changes to Travel and Subsistence we have put together the following agency charter to: clarify our position, demonstrate our commitment to our agency partners and reassure you that you can trust us to keep your commercially sensitive information confidential.

  • We 100% respect each agencies right to consider the test in their own way
  • We will continue to engage workers via CIS or Umbrella with T&S but only when all parties agree on the lack of SDC
  • We will answer all contractor questions factually and honestly at all times including which options are available to them with Exchequer Solutions.
  • We will never tell our contractors of the standard SDC position of individual agencies
  • We will never tell our agency clients what our other clients are doing.
  • We do not and will not operate EDM, Hybrid, Pay day by pay day or any other such schemes.

If you wish to discuss any of the changes in more detail, please contact your Account Manager or call us on 01244 500195