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NASUWT Circular - Finance Bill 2016

29 Nov 2016

As a consequence of a NASUWT Circular entitled “Travel Expenses and Tax: Changes Affecting Supply Teachers”, we have received a number of enquiries from both team members and client schools related to the potential long term risks associated with the passage of the Finance Bill 2016.

The Finance Bill 2016 will enable the Government to clamp down on the perceived misuse of tax relief on travel and subsistence expenses by employment intermediaries, more commonly known as Umbrella Pay Roll Companies. In recent years the number of Supply Teachers paid using this model has dramatically increased.

Once the legislation has been enshrined in UK law, HMRC will be able to pursue all involved in the supply chain for any unpaid tax.

Please do be aware that this piece of legislation DOES NOT impact on your relationship with ESL.

ESL HAS NEVER engaged a teacher using an overarching employment contract. ALL of our team members have always and continue to be paid using the conventional PAYE model. Appropriate rates of Tax and National Insurance are deducted at source. We DO NOT have a relationship with any Employment Intermediary or Umbrella Company.

What happens next?

Should you receive an enquiry from HMRC with regard the nature of our relationship please show them a copy of this notice and make early contact with Jonathan Dakin or Lucy Clifford for immediate support.

Should you have a relationship with another agency which does involve an Employment Intermediary the NASUWT recommends making contact with them and asking for a written statement indicating what impact, if any, the legislation will have.

Committed to safeguarding and promoting the welfare of children and young people and expects all team members to share in and support this commitment.

Committed to Equal Opportunities in Employment and positively welcome your application irrespective of your gender, race, disability, colour, ethnic or national origin, marital status, religion or age.