Reply to: 24 month expense rule

[Anonimouse]

I am now further from London but my ticket is 50 squid a week cheaper, different operator

[TheCyclingProgrammer]

Similar journey to you. Although instead of to / from LB it's now LV. I'm not sure on the difference in the cost, probably 50 quid more a month, time wise probably an additional 20 mins each way. Not sure if that would be an argument I could use....

IMO the extra £600 a year cost and 20 minutes extra is more than enough to deem it substantially different. It's not at all comparable to the usual example of "different workplace, same location" where somebody works at two different offices in the City of London. Refer back to the bridge worker example, where simply a changing of route in order to get to the other side of the bridge is considered substantially different...if that is, then so is yours.

[northernladuk]

Similar journey to you. Although instead of to / from LB it's now LV. I'm not sure on the difference in the cost, probably 50 quid more a month, time wise probably an additional 20 mins each way. Not sure if that would be an argument I could use....

I'd say not. Others will disagree.
Down to your attitude to risk.

[CompoundOverload]

It does depend on where you're coming from.

Back when I lived in Sussex and commuted up the Brighton Main Line (sadly not a euphemism), the difference in time and cost between London Bridge and London Victoria was negligible. However, if you're coming from a different part of the country, the time difference is quite significant and the journey also possibly so.

Similar journey to you. Although instead of to / from LB it's now LV. I'm not sure on the difference in the cost, probably 50 quid more a month, time wise probably an additional 20 mins each way. Not sure if that would be an argument I could use....

[Lance]

My change of direction is now travelling into London Victoria as opposed to London Bridge. Different route, different train operator.

if you live half way between the two then it's a very different journey.
If you live north of the Watford gap it's very similar.

[TheCyclingProgrammer]

But I doubt the journey or the cost is significantly different which is the test. The train operator has sod all to do with it.

The cost is not the only test. HMRC guidance is pretty vague. It says that a new workplace could be considered a new location - even if it is close to the old one - if there is a substantial effect on the the journey, and "in particular" the cost of that journey. So cost is important but not the only consideration.

It also says that: "in practice, you should recognise [a] change of workplace [as a new location] in all cases exceptwhere the change has made no significant difference to the commuting journey".

EIM32280 - Employment Income Manual - HMRC internal manual - GOV.UK

We're all familiar with the usual examples (linked to in the above). Its always going to be something that a) requires you to make your own judgement and b) in the event of an enquiry hope that HMRC agree with your assessment.

IMO, in practice the effect on your journey depends as much on where you're starting from as where you're finishing up as arguably a journey from one point in London to another part of London could involve a "substantially different" journey if either end of the journey changes whereas a commute from Manchester to London would probably not be substantially different no matter which part of London you end up in.

[ladymuck]

But I doubt the journey or the cost is significantly different which is the test. The train operator has sod all to do with it.

It does depend on where you're coming from.

Back when I lived in Sussex and commuted up the Brighton Main Line (sadly not a euphemism), the difference in time and cost between London Bridge and London Victoria was negligible. However, if you're coming from a different part of the country, the time difference is quite significant and the journey also possibly so.

[northernladuk]

My change of direction is now travelling into London Victoria as opposed to London Bridge. Different route, different train operator.

But I doubt the journey or the cost is significantly different which is the test. The train operator has sod all to do with it.

[CompoundOverload]

Some points in London are close in terms of distance but do require a different route to get them, especially by public transport. But if you're at Barclays for 23 months and then move to HSBC....

My change of direction is now travelling into London Victoria as opposed to London Bridge. Different route, different train operator.

[ladymuck]

To be fair a drive from the north (Manchester for instance) to Canary Wharf or the city, is a (almost) completely different route!

Some points in London are close in terms of distance but do require a different route to get them, especially by public transport. But if you're at Barclays for 23 months and then move to HSBC....

[CryingSheep]

I often wonder why this type of person bothers to pay any tax at all... I mean if your not even trying to conform then you might as well go all in

To be fair a drive from the north (Manchester for instance) to Canary Wharf or the city, is a (almost) completely different route!

[ladymuck]

I hope its not just your family. As it means we are related.

When I was born, my elder brother(6) wanted a boy. My elder sister(7) wanted a girl. My sister has never forgiven me. Luckily no pictures exist of her dressing me as a girl.

Its a miracle I am not mentally scarred.

Oh...you are mentally scarred alright

[BrilloPad]

If my family are anything to go by, grudges can be held for a lifetime

I hope its not just your family. As it means we are related.

When I was born, my elder brother(6) wanted a boy. My elder sister(7) wanted a girl. My sister has never forgiven me. Luckily no pictures exist of her dressing me as a girl.

Its a miracle I am not mentally scarred.

[ladymuck]

they did that in 2000. You still sore about it?

If my family are anything to go by, grudges can be held for a lifetime

[Lance]

I've been ultra-careful all my contracting life but they are rolling out IR35 on me anyway. I feel betrayed.

they did that in 2000. You still sore about it?