Temporary Workplace (Detached Duty) Relief

HM Revenue & Customs (HMRC) allows relief from income tax for travel and subsistence payments, so long as they are claimed as part of an individual’s employment. This is known as ‘Temporary Workplace’ or ‘Detached Duty’ Relief.

The rules surrounding this relief can be complex, with many factors having to be taken into account. To qualify, an individual must work away from their normal place of work for no longer than 24 months – therefore individuals moving permanently to the UK are generally not included, while those working in the UK for a fixed term of less than 24 months, particularly those who have been ‘seconded’ to a position in the UK, can claim this relief.

We can help you:

• comply with HMRC guidance
• claim any relevant expenses – including travel, accommodation and subsistence (this relief is available for the employee only, not including any other members of their family.)
• ensure your particular circumstances are taken into consideration – receipts or proof of payment should be retained in order to substantiate any claims, and your existing relationship with the employer in your home country must continue
• take workplace legislation into account.

Further details can be found on the HMRC website here.

We work with many clients who make use of temporary workplace employment, and can adapt our expertise to reflect your specific business needs. For our help and advice on this topic, please contact us today.