Solus PSC Blog

The amendments to Travel & Subsistence legislation by the introduction of the two new sections 339A and 688B to the Income Tax Earning & Pensions Act (ITEPA) will come into effect from April 2016. The change will prevent any workers working through an intermediary such as an Umbrella company, Personal…

Elective Deduction Model (EDM) aka Hybrid Model came into existence subsequent to the enforcement of false self-employment legislation in Apr 2014. The legislation requires every self-employed contractor caught under the definition of Supervision, Director or Control to pay full tax and national insurance as if they were employees. Elective Deduction…