Originally posted by TheFaQQer
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The 24 Month Rule in a nutshell
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Originally posted by Jase View PostSo, in practice it is not a hard and fast 24 month rule (like travel expenses). Instead, duration in contract is one of many factors that decide IR35 status.Comment
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Originally posted by Jase View PostSo, in practice it is not a hard and fast 24 month rule (like travel expenses). Instead, duration in contract is one of many factors that decide IR35 status.
The 24 month rule is hard and fast, just improperly understood by most of us about when it applies.
However there is early case law that says that duration is not a factor in IR35 assessments; one where the guy had been on-site for seven years and, to a lesser extent, inherent in the original Readymix case that set the basis for employment. Very simplistically, if your contract says you are there to deliver "this" as opposed to "what we tell you to deliver from time to time" and we won't pay you if "this" isn't needed, you're clear.Blog? What blog...?Comment
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Originally posted by malvolio View PostErmm...?
The 24 month rule is hard and fast, just improperly understood by most of us about when it applies.
However there is early case law that says that duration is not a factor in IR35 assessments; one where the guy had been on-site for seven years and, to a lesser extent, inherent in the original Readymix case that set the basis for employment. Very simplistically, if your contract says you are there to deliver "this" as opposed to "what we tell you to deliver from time to time" and we won't pay you if "this" isn't needed, you're clear.Comment
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Originally posted by Jase View PostI may not have been clear... I get the the 24 month rule is hard and fast in relation to travel expenses. There is not a 24 month rule in relation to IR35.Comment
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Originally posted by Jase View PostI may not have been clear... I get the the 24 month rule is hard and fast in relation to travel expenses. There is not a 24 month rule in relation to IR35.
Graeme Bennett
ACMA MBAComment
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Re-instating travel expenses for client visits?
Wondering if I can re-instate travel expenses for trips to clients. Ltd co is diversified. Hoping this means I can claim again.
I'm beyond the 2 year rule, so have not been claiming expenses for daily visits to client A (trains and taxis). LTD CO is diversified, and covers a few areas now:
Office in London, client in Cambs.
* Client A (me) 60% of turnover
* Client B (my employee, who mainly works from home) 30% of turnover
* Some IP licencing 5%
* Property management 5%
* all my business meetings with other clients are in London (or abroad).
Cheers, RichComment
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Originally posted by richy View PostWondering if I can re-instate travel expenses for trips to clients. Ltd co is diversified. Hoping this means I can claim again.
I'm beyond the 2 year rule, so have not been claiming expenses for daily visits to client A (trains and taxis). LTD CO is diversified, and covers a few areas now:
Office in London, client in Cambs.
* Client A (me) 60% of turnover
* Client B (my employee, who mainly works from home) 30% of turnover
* Some IP licencing 5%
* Property management 5%
* all my business meetings with other clients are in London (or abroad).
Cheers, Rich
Just a wild thought, but apply the algorithm in OP1 and see if it fits...
But if your question is actually "Can I restart claiming expenses", the answer is yes, provided you pass the 40% off site qualification.Blog? What blog...?Comment
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Originally posted by richy View PostWondering if I can re-instate travel expenses for trips to clients. Ltd co is diversified. Hoping this means I can claim again.
I'm beyond the 2 year rule, so have not been claiming expenses for daily visits to client A (trains and taxis). LTD CO is diversified, and covers a few areas now:
Office in London, client in Cambs.
* Client A (me) 60% of turnover
* Client B (my employee, who mainly works from home) 30% of turnover
* Some IP licencing 5%
* Property management 5%
* all my business meetings with other clients are in London (or abroad).
Cheers, RichComment
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Originally posted by LisaContractorUmbrella View PostSo do you spend more than 40% of your time going to the same location that you've been going to for over 2 years? If yes, then no you can't claim.
I still spend over 40% of my time going to the same location that I've been going to for 2 years. So as you say, I can't claim the £7,400 as expenses, (which would have saved around £1500 in taxation..)
I'd need to get down to 2 day on site (3 day working from my office). Only 2 days on client site that would save £4,440 travel expenses.. therefore only £2960 on travel, of which £592 would be saved in taxation.
.. so best option is to work on my site, rather than client!Last edited by richy; 19 March 2015, 11:24.Comment
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