The 24 Month Rule in a nutshell

[northernladuk]

Just add complication to the 24 month rule.

My Chartered Accountant has confirmed with me than I will be hit by the 24month rule by one client once my contract is renewed in January 2015. I would have been with this specific client for 24months February 2015 onwards.
This client is based in London where I visit once or twice a week, but also offices in Birmingham where I generally visit once or twice a month.
I also have another client whom is based outside London which I visit once a week.
For my understanding the London base would still be temp work place even after 24 months as Im under the 40% location. I believe my accountant is incorrect or Im wrong.

Is this a specialist contractor accountant? Sounds like time to find a new one either way.

[LisaContractorUmbrella]

Not sure if this will help or hinder as it's from HMRC but it does give quite a few examples explaining the intricacies of the 24 month rule/40% rule EIM32080 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule

[malvolio]

Not sure if this will help or hinder as it's from HMRC but it does give quite a few examples explaining the intricacies of the 24 month rule/40% rule EIM32080 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule

Which is why this thread starts off with my original title - "...in a nutshell". There are many intricacies, most of which are largely irrelevant.

People may also recall my old "Potted Guide to IR35", which was another example of the real world condensed into basic English.

Should I do one for the 90% brigade, do you think...?

[LisaContractorUmbrella]

The one for the 90% brigade is easy Mal - 'If it seems to good to be true then ignore it as otherwise HMRC will do some very unpleasant things to you at some point in the near future'

[ASB]

The one for the 90% brigade is easy Mal - 'If it seems to good to be true then ignore it as otherwise HMRC will do some very unpleasant things to you at some point in the near future'

That seems a bit verbose to me.

[malvolio]

That seems a bit verbose to me.

Yeah. My version was "Don't be firkin stupid"...

[LisaContractorUmbrella]

That seems a bit verbose to me.

A hand gesture would have perhaps sufficed?

[dty]

Since 40% < 50%, is it possible to end up with 2 permanent places of work? Say I work 10 months at one location, then 10 months at another. Following the rules, it appears that these are both "permanent" now - at least until the first one starts rolling out of the 24 month window.

[malvolio]

Since 40% < 50%, is it possible to end up with 2 permanent places of work? Say I work 10 months at one location, then 10 months at another. Following the rules, it appears that these are both "permanent" now - at least until the first one starts rolling out of the 24 month window.

Erm, yes... Why was explained in the original post in this thread...

[TheFaQQer]

Since 40% < 50%, is it possible to end up with 2 permanent places of work? Say I work 10 months at one location, then 10 months at another. Following the rules, it appears that these are both "permanent" now - at least until the first one starts rolling out of the 24 month window.

10 months in one temporary location + 10 months in a different temporary location < 24 months anywhere

That said, yes, it's possible to have more than one permanent location, but not from your example.