The 24 Month Rule in a nutshell

[Brussels Slumdog]

Nothing to do with 24 months. You fail the "wholly and exclusively" rule, since HMRC will assume you can use the rented accommodation at weekends.

I claim hotel accommodation Monday to Friday and occasionally stay the weekend. I always book out and book in seperately .Does this mean that I could fail the "wholly and exclusively" rule

[cojak]

So he can get try to negotiate with a hotel and hire out a room Mon-Fri for those 6 months (obviously don't pay in advance!).

Or take out a 6 month assured tenancy agreement, explicitly written in the contract that you are not to stay at that accommodation on weekends unless it is for business purposes.

Or use sparerooms.com and set it out explicitly in the Lodging contract (mine did).

[ChimpMaster]

Nothing to do with 24 months. You fail the "wholly and exclusively" rule, since HMRC will assume you can use the rented accommodation at weekends.

So he can get try to negotiate with a hotel and hire out a room Mon-Fri for those 6 months (obviously don't pay in advance!).

Or take out a 6 month assured tenancy agreement, explicitly written in the contract that you are not to stay at that accommodation on weekends unless it is for business purposes.

[malvolio]

Nothing to do with 24 months. You fail the "wholly and exclusively" rule, since HMRC will assume you can use the rented accommodation at weekends.

[Calumdw]

Apologies as i am probably going to ask the same question as many others but i cant find the response that answers one part of my query.

I appreciate the 24 month rule and given i work in Scotland but have acquired a 6 month contract in London it looks as though i would be eligible to claim my accommodation as i am only going down for the purpose of this contract and i also have my own house in Scotland which i will not be renting out. The one part that is catching me out is that as i am a company director of my limited company and based on HMRC 480 document on expenses and benefits chapter 21 (21.3), would suggest that i cannot claim my rent, can anyone clarify this position?

https://www.gov.uk/government/upload...5/480-2014.pdf

Thanks,
Calum

[LisaContractorUmbrella]

[northernladuk]

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What

[LisaContractorUmbrella]

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What

[LisaContractorUmbrella]

So in Ratcliffe v HMRC, he came unstuck because his contract specified the site where he was required, hence it could not be classed as a "temporary workplace". He was commuting to a power station.

Just checked my contract, and for location it just says a region e.g. "Midlands". So if I have to work out of different sites within this region, these are temporary workplaces by definition no? I.e. could HMRC say "the site is irrelevant, you travel within "The Midlands" ?

Unfortunately it's not as simple as that. Your contract can say 'England' but if, in reality, you are going back to London or Birmingham everyday then that will be considered your workplace (temporary or otherwise) for these purposes. Also, the case you quoted has nothing to do with the 24 month rule and so is not relevant for your purposes

[rl4engc]

So in Ratcliffe v HMRC, he came unstuck because his contract specified the site where he was required, hence it could not be classed as a "temporary workplace". He was commuting to a power station.

Just checked my contract, and for location it just says a region e.g. "Midlands". So if I have to work out of different sites within this region, these are temporary workplaces by definition no? I.e. could HMRC say "the site is irrelevant, you travel within "The Midlands" ?