![]() However, from April 2016, contractors and freelancers employed through intermediaries, such as umbrella companies, and are working inside IR35, are no longer able to claim travel and subsistence costs. The most common expenses were being claimed were travel and subsistence, but contractors were also claiming tax relief for the following expenses: This may not be the news you wanted to hear, but unfortunately, the majority of umbrella employees are no longer able to claim expenses as it is deemed that they are working under Supervision, Direction and Control (SDC).īefore April 2016, umbrella employees were able to claim tax relief on costs that were incurred wholly, exclusively and necessarily in the performance of your employment duties.
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