From April 2016, the government has announced that a sizable component of the c.750,000 umbrella employees and personal service companies (PSCs / Ltd Co) operating in the UK workforce – those working under supervision, direction or control (SDC) of the hirer - will no longer be able to declare legitimate travel and subsistence (T&S) costs as an expense item.

In announcing its decision, the government stated that "where business wishes, or needs to recruit workers living some distance away to work for them, the government expects business to pay a wage sufficient to attract workers without any special tax subsidy being necessary. This forms part of the government’s plan to move to a high wage economy, with businesses meeting the costs of paying their workers a wage which does not require top up from the state."

As April 2016 also presents employers with another major initiative (the implementation of the National Living Wage), the FCSA, CIPD, CBI and the REC wish to determine how familiar employers are with changes to these contingent workers travel and subsistence entitlements and the extent to which they will, as the government believes, be prepared to reconsider payment levels as a consequence. 

The is an anonymous survey and only the aggregated data will be used to generate a report of the key findings – a copy of which will be circulated to interested participants of the research.
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12% of survey complete.