GLAA Employee Login
GLAA
  • Report Problems: 0800 432 0804
  • General Office Enquiries: 0345 602 5020
  • Home
    • Licence renewals
    • Licensing Portal Login
    • Active Check Portal Login
  • Who We Are
    • What we do
    • GLA to GLAA: 20 year anniversary
    • Our Aims and Objectives
    • The GLAA Board
    • Legislation
    • Vacancies
    • Modern slavery
    • Freedom of Information
    • Press Releases
    • Better regulation
    • Our partners
    • Trade Union Facility Time 2023/24
    • Pay and work rights
  • What's New
    • Latest news
    • News Archive
    • Briefs and guidance
    • Freedom of information requests
    • Parliamentary Questions
    • GLAA Newsletters
  • Our Impact
    • Who has a GLAA licence
    • How we inspect and prosecute
    • Revocations results
    • Appeals against the GLAA
    • Criminal offences and sanctions
    • Intelligence Picture
    • Strategic Assessment
  • Publications
    • GLAA Publication Scheme
    • Resources
    • Licensing guidance
    • GLAA Brief and Licensing News
    • Legislation
    • Corporate Publications
    • Labour Exploitation
    • Code of practice on compliance, enforcement, labour market and modern slavery investigations
  • Contact Us
  • Report Issues
    • Is the GLAA the correct enforcement body for you?
    • English
    • Bulgarian
    • Latvian
    • Lithuanian
    • Polish
    • Portuguese
    • Romanian
    • Slovak
  • Information for workers
    • Worker Information
    • Workers' Rights Leaflets
    • Government Leaflets
    • What You Should Expect at Work
    • Who Else Can Help
    • Your rights
    • How we can help
    • eVisa - Moving to a digital proof of immigration status
  • Licence renewals
  • Licensing Portal Login
  • Active Check Portal Login
  • I supply workers
    • I need a GLAA licence
    • I have a GLAA licence
  • I use workers
    • Labour User Best Practice
    • Inspections and Investigations
    • Keep up to date with Licence Changes
    • Public Register Checks and Formal 'Active Check' Guidance
  • Licence fee review 2025
  • Home
  • I am a...
  • I supply workers
  • Do I need a GLAA licence?
  • Travel and subsistence (T&S) schemes

Travel and subsistence (T&S) schemes

Travel and subsistence schemes can breach the GLAA’s licensing standards.

It is vital that any business operating, participating in, or intending to operate or participate in a scheme, reviews the following information.  

Current guidance

GLA Brief 39 provides information on how the licensing standards affects businesses operating travel and subsistence schemes in general. We aware that there are various schemes being operated.  Therefore, you should check that the particular scheme in place complies with the relevant licensing standards.

 

Pay day by pay day tax relief model

The GLAA does not consider pay day by pay day tax relief models to be compliant with the licensing standards.  In particular they are likely to breach licensing standard 2.1 and licensing standard 2.2. 

We are aware that some advisers are continuing to advocate the use of these schemes, whilst other payroll providers have now ceased applying the “pay day” model.  

 

If your company is operating a pay day by pay day tax relief model your licence may be at risk of revocation if the GLAA finds it to breach the licensing standards. Please contact us to discuss how you are operating or plan to operate at licensing@gla.gov.uk

 

Find out more...

GLA Brief Issue 39: Travel schemes and umbrella companies
GLA success in challenge over "pay day by pay day" schemes: Press release
FS Commercial Limited: Appeal decision - this includes judge's comments on the legalities of T&S schemes.
Pay day by pay day tax relief models: HMRC statement July 2011
Pay day by pay day tax relief models and dispensations: HMRC statement August 2012

  • Report Issues

Click here to return to the top of the page

© 2025 Gangmasters and Labour Abuse Authority

  • Privacy & Cookies
  • Terms and Conditions
  • Accessibility
  • Sitemap

Powered by 10 Digital