From the 6th of April 2016, in order to pay a contractor travel and subsistence expenses free of Tax and National Insurance, staffing businesses and employment intermediaries have to show that there is no supervision, direction or control (SDC) over a worker “in the manner in which they go about their work”. HM Revenue and Customs (HMRC) will test by examining relevant documents and gathering facts from all parties involved, and if HMRC considers the evidence is unsatisfactory they will recover … [Read more...]