Claiming Expenses


In April 2016 HMRC introduced new legislation which significantly changed the ability to claim any expenses for umbrella employees. Prior to the change it had been relatively easy to claim expenses on such items such as travel to the work place and a daily subsistence allowance.

In most cases now, it is not possible to claim any expenses when you are an umbrella employee but there can be some rare exceptions to this. The first aspect that needs to be considered is whether you fall under any supervision, direction or control (SDC). If there is genuinely no SDP then it is still possible to claim back expenses at the end of the financial year. Claims for mileage can be made on a weekly or monthly basis if you fall outside of SDC. Determining whether you fall outside the scope of SDC is complicated. If you feel that SDC does not apply, we will conduct an in dept analysis of your working situation and advise accordingly. HMRC’s definition of SDC can be found here.

Another possibility for claiming mileage is if your contract means that you must travel ‘in the performance of your duty’. Again, this is a complex area and you cannot claim mileage for simply travelling to and from your usual place of work. If you are directed to attend different locations to where you would usually work then you may be able to use the S337 ITEPA rule.  Let us know and we will assess your situation.

Re-Billable Expenses

Such expenses are always agreed with your Agency or End client in advance of your contract starting. You should submit these with your timesheet to us, so we can add them to the invoice we raise to the Agency of End Client.

Claim Expenses

To claim expenses with us as a Contractor or Freelancer call one of our experts on 0203 713 4530 or email