Q. I have moved to a different site doing a different job role for the same client, does the 24 month rule start again from my new site start date?
A. Whether or not the new site will become a new temporary workplace & therefore enable associated travelling expenses to qualify for tax relief will depend on whether the change has a significant effect on your journey to work.
The basic principle is that a change in the location or boundaries of a workplace will give rise to a new workplace where the change has a significant effect on:
- the journey an employee has to make to get to work
- the cost of that journey
Where a change in location has a significant effect on:
- the journey an employee has to make to get to work
- the cost of the journey to work
The new location is a new workplace even if it is geographically close to the old workplace.
You would therefore need to demonstrate that journeys to the new site resulted in additional time/distance & greater costs being incurred as a result.
For more information please view the Contractor Weekly 24 Month Rule Guide.
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