ESM5640 | Employment intermediaries travel expense provisions: arrangements to avoid the application of the employment intermediaries travel expense provisions

Income Tax (Earnings and Pensions) Act 2003 (ITEPA), Part 5, Chapter 2, section 339A (10)

Social Security (Contributions) Regulations 2001, Schedule 3, Part 8, paragraph 3ZB(7)

If arrangements are put in place, the purpose of which, or one of the main purposes of which, is to ensure that the:

• employment intermediaries travel expense provisions don’t apply, and/or

• associated provisions relating to fraudulent documents don’t apply, and/or

• associated provisions for unpaid debts don’t apply, and/or

• associated provisions for the transfer of those debts don’t apply

then those arrangements are to be disregarded for the purposes of deciding if the employment intermediaries travel expense and associated provisions apply.

In this context, ‘arrangements’ include any scheme, transaction or series of transactions, agreement or understanding, whether or not enforceable, and any associated operations.