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Fixed Term Appointment Rule ?

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    Fixed Term Appointment Rule ?

    Could someone give me their interpretation of the IR's Fixed Term Appointment Rule.

    Like the 24 month rule this seems to disqualify claims for business travel expenses when working at a permanent workplace.

    The definition of a permanent workplace appears to now include any work location where one works throughout the term of the contract.

    So if you had to work away from home for 6 months and you were based in one location you couldn't claim any travel expenses to/from home ?

    Is this correct ? Follow this URL for more info.
    www.inlandrevenue.gov.uk/...vel-05.htm

    #2
    Re: Fixed Term Appointments

    The Revenue modify the 24 month rule to deny you relief for travel & subsistence expenses where you expect that working at the one site will comprise all or almost all of your employment with your own company or an umbrella.

    Say, for example, that you took on a 6 month contract through a newly-formed company with the intention of going permanent after the end of it. In that instance you expected that the contract would constitute all or almopst all of your employment with the company so you can't claim that the contract site is a temporary site and therefore can't claim travel & subsistence.

    The rule is the reason why agency workers can't claim travel & subsistence expenses.

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