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What is Supervision, Direction or Control?
On the 6th April 2016 the Government changed the rules regarding Travel & Subsistence expenses for agency and umbrella workers. T&S is now restricted unless workers can prove they are not under SDC of either the client, agency or PayStream in the way they carry out work. HMRC will now assume that all agency and umbrella workers are subject to SDC unless the agency or umbrella company has gathered evidence to prove otherwise.
In order to help explain what SDC is and what it means to you we have created this simple infographic to help explain something that can be quite confusing, in a really easy to understand way.