So-called pay-day-by-pay-day (PDPD) provisions continue to be used by low-paid agency workers to obtain tax relief for travel costs, despite HMRC deeming such schemes non-compliant, according to the Low Income Tax Reform Group (LITRG).

A new report from the charity explains that controversial PDPD umbrella arrangements have flourished in part because current legislation does not provide travel expense relief to temporary workers, even …