Moving from umbrella to ltd on renewal

[ContrataxLtd]

Thanks, Martin. But where does it say there must be a permanent location. That's news to me.

More by definition than anything, for someone to be going somewhere for a temporary basis there has to be somewhere that the go to permanently at other times.

By default, all workplaces are permanent unless they are temporary:

Travel expenses: travel for necessary attendance: definitions: permanent workplace

and in particular:

A workplace is not a permanent workplace if it is a temporary workplace. A temporary workplace is somewhere the employee goes only to perform a task of limited duration or for a temporary purpose. The cost of travel to a temporary workplace is deductible.

Martin
Contratax Ltd

[northernladuk]

Don't forget resigning from the umbrella after only one assignment automatically makes it the perm workplace.

[speling bee]

More by definition than anything, for someone to be going somewhere for a temporary basis there has to be somewhere that the go to permanently at other times.

That doesn't make sense to me. If I have no Ltd company and no job and get a temp job at an office for a week, are you saying that it is a permanent workplace because it cannot be a temporary workplace because there is no other permanent workplace?

[speling bee]

Don't forget resigning from the umbrella after only one assignment automatically makes it the perm workplace.

I've heard this. How does this state of affairs come about?

[Clare@InTouch]

I've heard this. How does this state of affairs come about?

It's due to the fixed term appointment rule.

EIM32125 - Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments

A period of attendance at a workplace for a limited duration does not make that place a temporary workplace if the employee attends in the course of a period of continuous work (see EIM32080) that can be expected to last for all, or almost all, of the period for which he or she is likely to hold, or continue to hold, that employment. In these cases the 24 month rule (see EIM32080) is overridden and the workplace is a permanent workplace.

[speling bee]

It's due to the fixed term appointment rule.

EIM32125 - Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments

A period of attendance at a workplace for a limited duration does not make that place a temporary workplace if the employee attends in the course of a period of continuous work (see EIM32080) that can be expected to last for all, or almost all, of the period for which he or she is likely to hold, or continue to hold, that employment. In these cases the 24 month rule (see EIM32080) is overridden and the workplace is a permanent workplace.

Thanks Clare.

[ContrataxLtd]

That doesn't make sense to me. If I have no Ltd company and no job and get a temp job at an office for a week, are you saying that it is a permanent workplace because it cannot be a temporary workplace because there is no other permanent workplace?

Yes.

You would presumably be either employed by the actual client/employer on their payroll in which case it's a permanent workplace (even if it will only be for a day) or you will be employed by an agency and still probably couldn't claim anything because your permanent workplace would be the end client and not the agency (unless they have an umbrella type contract with an overarching contract of employment).

Clare has covered the Umbrella point which also covers this nicely too.

Martin
Contratax Ltd

[northernladuk]

I've heard this. How does this state of affairs come about?

Try a search

[speling bee]

Try a search

Why have a dog and bark yourself?

[Clare@InTouch]

Why have a dog and bark yourself?