HMRC statement on pay day by pay day tax relief models

HMRC has released its formal position on pay day tax relief models. A copy of the statement can be found at: www.hmrc.gov.uk/news/relief-models.htm

Notes to editors

1. GLA Brief 12 covers deductions for travel and subsistence expenses

2. The GLA is currently conducting a survey of licence holders to assist in understanding how they are currently interpreting and applying the relevant regulations

3. The licence of any labour provider found to be applying approaches contrary to the guidance issued by HMRC will be reviewed to determine whether there is a breach of GLA licence standard 2.1 and 2.2

End

Public enquiries: 0845 602 5020

Media enquiries: 0845 602 5020

www.gla.gov.uk