2 year rule question

[centurian]

I can't see a problem in claiming for the full 24 months once you have definately decided that you will finish before the 24 months is reached.

EIM32080 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule

The legislation is written in terms of the length of time that it is reasonable to assume, or is likely, that the employee will spend at that workplace. The effect of the rule is not altered where the expectation does not match the outcome

Amending the contract does not amend the previous expectation. At some point, the OP had a reasonable expectation (a signed contract) that it would go over 24 months - and at that point, expenses should stop (and did). Changing the contract doesn't change that original expectation.

The HMRC article does go on to cover change of expectations - but the only examples are how a change in expectation brings you into the rule, not releases you from it.

Whether HMRC would ask for any previously held signed contracts in an PAYE enquiry is another matter, but deliberately hiding such information could put the OP in the realm of tax evasion, not tax avoidance.

[Fred Bloggs]

Fair enough, but............. if I have a contract for (say) 3 years and I decide from day 1 that I am definately going to quit before 2 years then I can claim?

[centurian]

All depends on how well you can argue "reasonable to assume, or is likely, that the employee will spend at that workplace".

If you've got a signed contract to say you will be there for 3 years, then the answer is probably no. It's a reasonable assumption that having signed a contract, you intend to honour it.

While at the back of your mind, you may think that you don't want to stay there for 3 years, it would be a hard sell to actually prove that this was your intention from the outset. One (extreme) example is where you sign another contract (around the same time as the first one) designed to start in 6 months, which would require you to give notice on the 3 year contract.

[xoggoth]

the only examples are how a change in expectation brings you into the rule, not releases you from it

That sounds like our good old tax system.

[xoggoth]

The solution is to be insane and to have a firm expectation that you will be abducted by aliens in week 23.

[pmeswani]

As this seems to be a difficult question to answer, I would only be able to suggest keeping all receipts just in case, and if you do leave before 24 months, you could contact HMRC and explain the situation and hope they will work in your favour and then claim (if you can) at that point. HTH

[Wanderer]

Keep the receipts and if you leave before the end of 24 months then put in a claim for it all. If you go over 24 months then you throw the receipts out and don't claim. Simples.