Q. If I had consecutive contracts at the same workplace but for different organisations with separate contracts and different T&Cs how does the 24 month rule apply to travel expenses?
A. Thank you for your query. If the workplace hasn’t changed then the likelihood is that the 24 month rule would be applicable, as it is the workplace that it is important when considering the application of the 24 month rule. However it is also important to consider the 40% rule and if less than 40% of your time is spent at the client’s site then it may be possible to continue to claim travel expenses. HMRC’s guidance contained in EIM32280 and EIM32089 also confirms that, for the purposes of proving that a contractor’s workplace is their permanent workplace, HMRC can “ignore a change of workplace if that change does not have any substantial effect on the employee’s journey to work”.
This answer was provided by Kate Hardy of Qdos Contractor