2 Year Travel Expenses Rule

[thunderlizard]

so if its the journey that counts - then presumably if one moves home (home office) 2 years into a contract that resets the clock as the journey has now changed?

Provided the journey is significantly different. Two stops on the same tube line won't do it, moving from Reading to Slough would (although ijn that case you end up in Slough...)

That's not how I would interpret it. The guidelines are about "a succession of workplaces", not a succession of homeplaces. Hard to argue that changing your homeplace would turn an otherwise permanent workplace into a temporary workplace.

it's here, by the way:
EIM32080 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule

[gingerjedi]

That's not how I would interpret it. The guidelines are about "a succession of workplaces", not a succession of homeplaces. Hard to argue that changing your homeplace would turn an otherwise permanent workplace into a temporary workplace.

it's here, by the way:
EIM32080 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule

I take it HMRC aren't expecting to win a Plain English award any time soon.

I don't know anyone who has been pulled up on this and the same goes for IR35, I'm not going to lose any sleep claiming if my journey changes from 32 miles east to 31 west.

[SueEllen]

That's not how I would interpret it. The guidelines are about "a succession of workplaces", not a succession of homeplaces. Hard to argue that changing your homeplace would turn an otherwise permanent workplace into a temporary workplace.

However if your home is your permanent office illustrated by having a client or two where you worked from home during that period, or by your company having other staff members that use it as their permanent place of work then moving home would count.

Problem in these things is one size doesn't fit all.