24 month rule again!

[malvolio]

In example above, you've done 14 out of the last 24 months at A. So its more than 40%.

You don't care. It's 14 months out of 24. The 40% ules is secondary and only matters if you're trying to prove the location is not your permanent workplace once the 24 month ruile may limit your expenses.

BUT I can see what you mean, its still not 24 months. Still confusing - by your rationale you can only look back at the previous 24 months. So unless you've been there 24 months you're in the clear?

Gosh, you do understand...

What about 24 months at A, 1 month at B, then 12 months at A? In the past 24 months, you've worked A for 23, and B for 1 so you're still OK? Not what most people say I dont think.

Again, don't care. 23 < 24.

Similar to my situation then:-

10 months at C
3 months at A
8 months at B
Now 18 months at A

So I'm in the clear until current extension takes me past 24 months THIS time? Since the first stint is more than 24 months ago...

Hoo-bleedin'-ray

[Old Greg]

You don't care. It's 14 months out of 24. The 40% ules is secondary and only matters if you're trying to prove the location is not your permanent workplace once the 24 month ruile may limit your expenses.


Gosh, you do understand...


Again, don't care. 23 < 24.


Hoo-bleedin'-ray

I've been out of UK contracting for a while now, Mal, so I'm not up to date with the recent changes. Does it make a difference if the OP is inside IR35?

[psychocandy]

You don't care. It's 14 months out of 24. The 40% ules is secondary and only matters if you're trying to prove the location is not your permanent workplace once the 24 month ruile may limit your expenses.


Gosh, you do understand...


Again, don't care. 23 < 24.


Hoo-bleedin'-ray

Thanks mal :-)

See my Anders example aboive - this is not me saying this now though!

[malvolio]

I've been out of UK contracting for a while now, Mal, so I'm not up to date with the recent changes. Does it make a difference if the OP is inside IR35?

No, if you're using a Ltd Co. Thank IPSE's lobbying efforts for that concession.

Brolly users have a whole other set of concerns around expenses of course, but those are unrelated to IR35 and their "employers" will have a handle on them.

[eek]

No, if you're using a Ltd Co. Thank IPSE's lobbying efforts for that concession.

Brolly users have a whole other set of concerns around expenses of course, but those are unrelated to IR35 and their "employers" will have a handle on them.

You are utterly wrong there. Limited company Directors who are working inside IR35 can no longer claim for travel and subsistence.

See April 2016 | Changes to Travel and Subsistence Expenses

As for the IPSE part, I think we will have to agree to disagree over who achieved what the final result was.

[teapot418]

No, if you're using a Ltd Co. Thank IPSE's lobbying efforts for that concession.

Brolly users have a whole other set of concerns around expenses of course, but those are unrelated to IR35 and their "employers" will have a handle on them.

A limited Co contractor working inside IR35 cannot claim T&S from April '16.

IPSE's advice confirms this.

https://www.ipse.co.uk/policy/travel...nce-tax-relief

IPSE made sure the voice of limited company contractors was heard, and Government listened. In their Autumn Statement, they announced changes to tax relief on travel and subsistence will not affect so-called ‘Personal Service Companies’, unless IR35 applies. This means freelance businesses will rightfully be able to claim the tax relief, subject to future possible changes to IR35.

[Old Greg]

You are utterly wrong there. Limited company Directors who are working inside IR35 can no longer claim for travel and subsistence.

See April 2016 | Changes to Travel and Subsistence Expenses

So from the perspective of someone like PC, borderline IR35 with BAU part-and-parcel work, the risk of being ruled inside IR35 is greater now? Does IR35 insurance cover the repayment of travel / subsistence expenses?

[teapot418]

So from the perspective of someone like PC, borderline IR35 with BAU part-and-parcel work, the risk of being ruled inside IR35 is greater now? Does IR35 insurance cover the repayment of travel / subsistence expenses?

I believe the policies that cover tax liability do now also cover the tax liability on T&S expenses. (Remember, it's just the tax, not the whole expense)

[eek]

So from the perspective of someone like PC, borderline IR35 with BAU part-and-parcel work, the risk of being ruled inside IR35 is greater now? Does IR35 insurance cover the repayment of travel / subsistence expenses?

Yes and it would depend on the policy.

[Old Greg]

Yes and it would depend on the policy.

Interesting. Of course it also increases the incentive to "decide" you're out of IR35.