The 24 Month Rule in a nutshell

[redbridge]

I would say you can't claim anything for the one year extension as you KNOW you are going to be there over 24 months and are there over 40% of the time. What I don't quite understand is the new arrangement. Is that 3 days being 2 at client and one from home? Even with that your total time at the client over the two years will be over 40% so still fail that rule I think.

You can claim for the Farringdon gig as it's not your permanent workplace, the Croydon one is.

Thanks for your time NLUK, The moment I accepted the one year extension I knew that I should not be claiming, just wasn't sure about the Farringdon gig.

Yes the new arrangement with client 1 is 2 days at client place and one day from home.

Many Thanks and wishing all a very happy new year.

[northernladuk]

Thanks for your time NLUK, The moment I accepted the one year extension I knew that I should not be claiming, just wasn't sure about the Farringdon gig.

Yes the new arrangement with client 1 is 2 days at client place and one day from home.

Many Thanks and wishing all a very happy new year.

Just to add it would be wise to check with your accountant to be sure......

[WordIsBond]

Is it 24 months yet since someone started this thread?

[malvolio]

Is it 24 months yet since someone started this thread?

I was just chuckling to myself that a simple explanation of the basic rule to cut down the number of questions raised on what is actually a very simple thing should generate 10 pages of follow ups...

[LittleB]

Hi,
I'd be grateful for an opinion on what can be considered working time in a scenario where a lengthy break has been taken between contracts. In my case I had to leave a contract for health reasons and though available for work once recovered I did not secure a contract for several months. I eventually accepted a new contract with the same client and I am now being offered a renewal which extends beyond the 24 months. If I take into account the period where I was not billing but still a company director of myco then time at the client is <40%; if however, working time excludes some of this time then it's >40%. My accountant didn't have an immediate answer and is seeking clarity but I'd appreciate your view. Thanks.

[malvolio]

Hi,
I'd be grateful for an opinion on what can be considered working time in a scenario where a lengthy break has been taken between contracts. In my case I had to leave a contract for health reasons and though available for work once recovered I did not secure a contract for several months. I eventually accepted a new contract with the same client and I am now being offered a renewal which extends beyond the 24 months. If I take into account the period where I was not billing but still a company director of myco then time at the client is <40%; if however, working time excludes some of this time then it's >40%. My accountant didn't have an immediate answer and is seeking clarity but I'd appreciate your view. Thanks.

"Working" implies doing billable work, so read the first post in this thread. Then answer your own question...

HTH

[northernladuk]

"Working" implies doing billable work, so read the first post in this thread. Then answer your own question...

HTH

This.. And get a new accountant.

[Iter]

Been Ltd since Sep 14 and at same client since then (claiming travel/lodgings), my latest extension from 1st April 2016 is until Oct 16 therefore knowingly brings takes me a few months over the 24 months rule.
I was intending on stopping any further travel/subsistence claims from today, I believe that is correct. Although also been reading about the new HMRC travel proposals from Apr 16 (which seem to be more baffelling the more you read about it).
I think I just need to concentrate on finding a new contract/location in the next 6 months, or just get a rate rise to cover this....

[Rebelabroad]

24 Month Rule

I am in only my 2nd locum role and have just discovered the existence of the 24 Month Rule! My situation is as follows :

1. I am in a week to week rolling contract.
2. I will hit 24 months on the 23/6/16
3. I was advised on the 15/3/16 that i will "probably be here until September depending on work volumes"

a) as there is an expectation that I will go beyond the 24 months then I assume I am in 24 Month Rule territory (provided my work on site >40%)
b) For 10 of the 20 or so months that I have worked here I have worked 2 days from home per week so there is a possibility that I may be under the 40% threshold. If not, does the fact that I am still only retained on a week to week basis have any bearing on the 24 Month Rule and if I am caught by the rule does it mean that I cannot claim any of expenses from the first date I go over the 24 Months or from the date I became aware of the extension to September ?

Apologies if I am going over old ground with these queries, however, this is all new to me I'm afraid......

[TheCyclingProgrammer]

Despite what you've been "told", IMO until you have a contract extension that takes you over the 24 month limit. As you're on a rolling weekly contract then it's possible you won't know until the week before the limit is hit. So I would keep claiming until then.

2 days a week at home would still mean you're on-site at least 60% of the time so you don't meet the 40% test.