2 year rule (yes yes)

**cojak** · 1 April 2016, 09:34

Originally posted by pr1 View Post

Ok lots of information about temporarily working at a site for up to 24 months while based in your permanent location. But, what if your permanent work address changes in that time? The home-owners whom MyCo rents the office space from are moving and as such MyCo will likely be unable to continue renting in the same building, and will probably end up moving to the new location with the home-owners

TLDR; I'm moving house, does that reset my 24 month clock if it means my journey to the same location (central Manchester) is significantly different to before?

It depends on how significant the difference is, I guess.

Moving from Leeds to Exeter is significant. Moving from Leeds to Harrigate, less so.

**TheFaQQer** · 1 April 2016, 09:48

Originally posted by cojak View Post

It depends on how significant the difference is, I guess.

Moving from Leeds to Exeter is significant. Moving from Leeds to Harrigate, less so.

Harrogate

**Pondlife** · 1 April 2016, 10:09

I would say no. Just my opinion but it's the destination that you're claiming is temporary and that isn't changing.

**northernladuk** · 1 April 2016, 10:21

The legislation talks pretty exclusively about the temporary site you are working at and the 24 month rule is to work out whether that location is temporary or permanent. It mentions nothing about the base you are coming from. It talks about where you are working.

I'd be inclined to think taking this in to account the clock is not affected as the location that is under consideration hasn't changed so it's still temporary to the point you know you will be there over 24 months. The clock will not reset if that is the case. You could move where you want but the location is still either temp or perm according to the 24 month rule....

I can see the argument for a change in journey but that should be resulting in the change in location that is being considered by the 24 month rule....

Anyone else got an opinion on that?

**TheFaQQer** · 1 April 2016, 10:29

Originally posted by northernladuk View Post

The legislation talks pretty exclusively about the temporary site you are working at and the 24 month rule is to work out whether that location is temporary or permanent. It mentions nothing about the base you are coming from. It talks about where you are working.

I'd be inclined to think taking this in to account the clock is not affected as the location that is under consideration hasn't changed so it's still temporary to the point you know you will be there over 24 months. The clock will not reset if that is the case. You could move where you want but the location is still either temp or perm according to the 24 month rule....

I can see the argument for a change in journey but that should be resulting in the change in location that is being considered by the 24 month rule....

Anyone else got an opinion on that?

I would be inclined to agree. Furthermore, is there an argument that since you moved anyway you could have moved closer to the temporary location?

I'm not saying that's a reasonable argument, but HMRC are not famed for their reasonableness.

**dx4100** · 7 April 2016, 11:07

I would presume it won't make a difference as the rule covers the place you work not the place you live.

Ask your accountant.

**PerfectStorm** · 7 April 2016, 11:38

Originally posted by northernladuk View Post

The legislation talks pretty exclusively about the temporary site you are working at and the 24 month rule is to work out whether that location is temporary or permanent. It mentions nothing about the base you are coming from. It talks about where you are working.

I'd be inclined to think taking this in to account the clock is not affected as the location that is under consideration hasn't changed so it's still temporary to the point you know you will be there over 24 months. The clock will not reset if that is the case. You could move where you want but the location is still either temp or perm according to the 24 month rule....

I can see the argument for a change in journey but that should be resulting in the change in location that is being considered by the 24 month rule....

Anyone else got an opinion on that?

The legislation also talks about whether the change makes a material difference to your journey and cost (ask your accountant)

So I'd say a change from Leeds to Harrogate may well count, if your journey becomes more or less arduous and involves a significant change of cost.

Equally different parts of London could fall under this category

**northernladuk** · 7 April 2016, 12:12

Originally posted by PerfectStorm View Post

The legislation also talks about whether the change makes a material difference to your journey and cost (ask your accountant)

So I'd say a change from Leeds to Harrogate may well count, if your journey becomes more or less arduous and involves a significant change of cost.

Equally different parts of London could fall under this category

I think they are talking changes across country. A move from Leeds to Harrogate would be a dream gig when I've moved from Leeds to Midlands to London and back. You have to objective when you talk about arduous. Would a permie leave a job in Leeds to get one in Harrogate. I'm sure he would so why would we see it so difficult we expect the clock to reset.

That said each case has to be taken on its merits. From this side of Leeds to the far side of harrogate is potentially a long way I guess.

Bit still in this case the home move is irrelevant so the clock carries on IMO.

**northernladuk** · 7 April 2016, 14:50

Well I've had a good dig to look for something to back up the above and haven't found anything concrete. I can find two contractor advice sites that state the locations must be at least 10 miles apart. The articles are the same so I suspect that is one authors idea as I can find no further reference. I think anyone would struggle to argue 10 miles is significant and it also doesn't fit some of HMRC's examples about tubes and zones which could be more than 10 miles but still fail.

One other site goes as far to mention one gig in Glasgow to another won't be allowed but again in the business district won't be far but opposite ends of the Glasgow area could be pretty large.....

So the debate will argue on. Everyone will argue what significant is to them. The southern London Jessie will argue his tube journey has gone from £3 to £4.5 so 50% more is significant. The northern hard workers would argue travel halfway across the country counts as significant...

2 year rule (yes yes)