2 year rule

[milanbenes]

sorry mate

pecker up

how's it going ?

Milan.

[simes]

Same client, same site, no breaks.

Otherwise, you're fine - especially with other clients in between.

[XLMonkey]

Same client, same site, no breaks.

Otherwise, you're fine - especially with other clients in between.

Err, not true (wish it were). There's a bunch of guidance about it on t'internet here.

http://www.hmrc.gov.uk/manuals/eimanual/EIM32075.htm

what counts is location, not client, and the test is generally spending 40% or more of your time at the location over a 24 month period. The IR thinks that a 6 month break is the minimum allowable (I think that's too long, but who am I to blow against the wind?)

[tim123]

Same client, same site, no breaks.

Otherwise, you're fine - especially with other clients in between.

Not true. A workplace can considered to be permanent (and thus the expenses are not claimable) even if there are breaks in between:

http://www.hmrc.gov.uk/manuals/eimanual/EIM32105.htm

There is a formula for how long a break needs to be to stop the workplace being the permanent one, but I can't find that information.

tim

[jason986]

Very interesting info, but luckily doesn't effect me because I've worked at many different sites including working from home 60/70% of the time. My initial worry that it was nothing to do with sites and location, just if it was the same client. Good.

[RSoles]

An interesting, if somewhat worrying topic.
I'd always interpreted the rule as 'the point at which you have spent (or know you are going to spend) 24 months at a certain location'.

Now I'm wondering if it should be 'the point at which you have spent (or know you are going to spend) over 40% of 24 months at a certain location'.

That's only 9 1/2 months.


Oh Dear.

[XLMonkey]

An interesting, if somewhat worrying topic.
I'd always interpreted the rule as 'the point at which you have spent (or know you are going to spend) 24 months at a certain location'.

Now I'm wondering if it should be 'the point at which you have spent (or know you are going to spend) over 40% of 24 months at a certain location'.

That's only 9 1/2 months.


Oh Dear.

nah, not to worry. The rule is "over a 24 month period, did you spend 40% or more of your time in the same location?"

it's the elapsed time that counts