2 years @ 40%

[Pondlife]

What are the rules regarding the ongoing claiming of expenses under the following.

1 client with 2 sites approx 40 miles apart. Spend 2 days a week at each plus 1 day WFH averaged over the year. How long could you claim travel expenses for, since averaged out over a year (inc time off etc) you are less than 40% at any one site?

Does the 24 month rule still apply if < than 40%? Is it okay to average the times i.e sometimes 1 day sometimes 3 at a site?

Since I can choose where I work, could I plan it this way without incurring the Hector's wrath ?

[XLMonkey]

Depends on where you were working before this situation arose

- if you were based at one or other of the client sites prior to this split site arrangement then your declared place of work would be that site, even if you are now spending less than 40% of your time there. You could still claim travel costs to the other site, but you couldn't claim anything for travel to and from your home
- if you were based anywhere else, then you can claim all travel costs. You should declare that your new place of work is yourco's headquarters (i.e. your home) and claim travel to all client sites as necessary.

The HMRC website has a few fairly detailed examples worked through to explain how it works, if you search on "Declared Place of Work".