Travel Expenses ?

[DaveB]

Sorry, typed it wrong, I meant to say, any two geographically close locations, followed by the rest of the sentence.



They are similar enough. Remember these rules aren't just made for IT contractors.

tim

No, they arn't. But the HMRC regulations explicitly count The City as one location. This is the only area where this applies. You can happily do two 18 month gigs in Battersea, for example, or Manchester, or any none City location providing they are not in the same building and claim travel for both. Quite why you would want to spend three years working in Battersea is another question.

[ASB]

No, they arn't. But the HMRC regulations explicitly count The City as one location. This is the only area where this applies. You can happily do two 18 month gigs in Battersea, for example, or Manchester, or any none City location providing they are not in the same building and claim travel for both. Quite why you would want to spend three years working in Battersea is another question.

It's worse than that. Unfortunately can't fiond the references on HMCR 'cos it's almost impossible to find anything. I'm sure there is something about it in 490 though.

Anyway, my understanding:

The City is explicitly mentioned as an example only. Manchester, Leeds etc count in much the same way. The "same destination" is based on geographical proximity and your start point.

So if you took a west end contract and then a city contract the IR could (but wouldn't normally) argue that it did not reset the clock - if you were starting from say Newbury.

[tim123]

No, they arn't. But the HMRC regulations explicitly count The City as one location.

No they don't. This may be the example that they use in the guidance notes, but the legislation explicitly says any two sites which are close to each other.

tim

[Gonzo]

No they don't. This may be the example that they use in the guidance notes, but the legislation explicitly says any two sites which are close to each other.

tim

Yes but when I looked through them I couldn't find out the boundaries of what is "close".

MyCo's accountant suggested that the two sites should be at least 10 miles apart to reset the clock, but I could not find any explicit reference to the distance in the guidance notes. - Guidance notes that I have been unable to find again on the HMRC site because the search is so unhelpful.

EDIT - I will correct myself here, I have trawled all through the guidance notes (when I could find them) but I haven't read the actual legislation.