Offsetting Expenses

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In reality, if you assess the impact of these T&S restrictions in the broader context of the restrictions that have already become law under Finance Act 2015, the issue of whether or not an umbrella worker is under SDC only determines whether or not the worker can legitimately offset T&S expenses at the end of the tax year via self-assessment, since the end of year self-assessment will be the ONLY place where any expenses incurred by umbrella workers can be offset. In reality then, it’s a non-issue for the umbrella company as to whether the worker is under SDC on the role, because the umbrella won’t be offsetting the expenses as part of its service anyway, irrespective of their SDC status!