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24 month rule

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

By Contractor Weekly


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2 thoughts on “24 month rule”

  1. Garry

    On the 24 month rule, if the initial placement was through umbrella company at a client site (contracted directly to the client) and subsequent contract(s) are at the client site (contracted to an outsource provider), does the rule apply from the first contract or from the first contract with the outsource provider?

  2. Mark Hudson

    Does the 24 month rule apply if I have multiple places of work ? I work as a Regional Consultant working from home Monday and Friday but Tuesday to Thursday I travel from home to numerous sites (approx 16) in the south east and there is no routine pattern involved ???

    Please advise

    Many thanks

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