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Visas

House of Lords written question – answered on 20th July 2011.

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Photo of Lord Laird Lord Laird UUP

To ask Her Majesty's Government whether the outsourcing companies Tata Consultancy Services, Wipro, Infosys and Cognizant Technology Services, when seconding workers to the United Kingdom and seeking intra-company transfer visas, have agreed scale rates with HM Revenue and Customs to cover subsistence, accommodation and business travel-related expense payments made to their seconded employees; if so, whether they will publish those scales; and what are the proportions allowed for each type of payment.

Photo of Lord Sassoon Lord Sassoon The Commercial Secretary to the Treasury

HM Revenue and Customs may agree that an employer can use scale rates for the purposes of determining whether certain expenses payments can be made without deduction of tax and national insurance contributions. Where such scale rates are agreed individually with an employer as part of a dispensation, the agreement is subject to taxpayer confidentiality rules and the information requested in relation to the companies in question is covered by the same rules of confidentiality that apply to all taxpayers.

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