Deloitte tax partner Brian White has called on HM Revenue & Customs to scrutinise travel and subsistence schemes for temporary workers and “stamp out those that are not operating within the law”. His comments follow recent guidance issued by HMRC. “The onus should be on HMRC to undertake a detailed review of all schemes and stamp out those that are not operating within the law. This was its own conclusion when it reviewed the law in this area in 2008 and concluded that no changes were required,” White said.