If you are going through cessation, then the usual business expenses incurred that relate to your trading activity are allowable.
Any business expenses that are incurred after the cessation period, but relate to the cessation period can be reflected in the final period of cessation too.
If your company is going through cessation, then any expenses that you may incur whilst you work via an umbrella solutions should not be paid for by your PSC.
You need to be clear which expenses relate to your company and which relate to your umbrella employment.
If you are working via an umbrella company, HMRC will deem you to be a permanent employee and therefore you can’t claim back costs in respect of travel and subsistence to your main site – but there are some circumstances where you can claim expenses. Find out more