Supervision Direction and Control Articles

Like other travel and subsistence reliefs, the rules for claiming accommodation expenses are changing from April 2016.

In the new tax year, contractors who have been ‘caught out’ by HMRC’s new tax rules will not be able to offset their accommodation expenses against their income, which could result in thousands of contractors paying more in tax.  

Previously, the contracting community was concerned that these changes would affect everybody working through an umbrella or personal service company (PSC).