40%/24 month rule - hours or days

[malvolio]

I'll make sure I stay under 40% on a rolling 24 months basis. I have already added my "office time" / "home time" formula in my personal timesheet which tracks hours worked rather than days. It's on a monthly basis for now. I'll change it to 24 month totals once I go over that with this client.

Don't forget that the rules apply as soon as you know you will exceed 24 months, not when you actually do. So signing a 6 month extension after 20 months puts you in scope.

[zonkkk]

Yes, in terms of the 40% rule, you've got nothing to worry about for now.

I'll make sure I stay under 40% on a rolling 24 months basis. I have already added my "office time" / "home time" formula in my personal timesheet which tracks hours worked rather than days. It's on a monthly basis for now. I'll change it to 24 month totals once I go over that with this client.

[Lance]

Yes, in terms of the 40% rule, you've got nothing to worry about for now.

FTFY

[WTFH]

It's even better:
4 months - 0
5 months - 1 day week
5 months - 0
7 months - 2 days a week. (I'm in the second month of doing this at the moment)

Then my renewal will be due but end date will take me over 24 months with this client.

So I got nothing to worry about then.

Yes, in terms of the 40% rule, you've got nothing to worry about for now.

[zonkkk]

So 24 months.

18 months 1 day a week
4 months 0
2 months 2 days a week

Either you are lying or you've got nothing to worry about.

It's even better:
4 months - 0
5 months - 1 day week
5 months - 0
7 months - 2 days a week. (I'm in the second month of doing this at the moment)

Then my renewal will be due but end date will take me over 24 months with this client.

So I got nothing to worry about then.

[eek]

Before lockdown I only used to go into this office once a week (nearly every week). Then 4 months fully from home.
I've started to go in 1 or 2 days a week now since September. Just trying to make sure I won't go over the 40%.
I am usually in the office for around 6 hours on those days, and do a couple more hours from home if I feel like it.

If it's days they are looking at it would be hard to say 6 hours is half day. But I can just be in for 4 hours and maybe count it as half day if they count days.
But if it's working time (i.e. hours) looks like I can be in and get to keep expenses.

So 24 months.

18 months 1 day a week
4 months 0
2 months 2 days a week

Either you are lying or you've got nothing to worry about.

[zonkkk]

Nothing wrong with thst. I'd do that if my client would allow me on site.

Ah.. So it's rolling over the period. So if you've been 5 days a week for the last 19 months then 2 days isn't enough.
WTFH alluded to this.

Before lockdown I only used to go into this office once a week (nearly every week). Then 4 months fully from home.
I've started to go in 1 or 2 days a week now since September. Just trying to make sure I won't go over the 40%.
I am usually in the office for around 6 hours on those days, and do a couple more hours from home if I feel like it.

If it's days they are looking at it would be hard to say 6 hours is half day. But I can just be in for 4 hours and maybe count it as half day if they count days.
But if it's working time (i.e. hours) looks like I can be in and get to keep expenses.

[northernladuk]

My current client doesn't care where I work from, but feel I can provide more value by being in the office for a couple of days a week (I know ).

Nothing wrong with thst. I'd do that if my client would allow me on site.

At the same time, I don't want to lose my right to claim expenses. My next renewal (in 5 months - outside IR35) will take me over 24 months so just thinking things through.

Ah.. So it's rolling over the period. So if you've been 5 days a week for the last 19 months then 2 days isn't enough.
WTFH alluded to this.

[zonkkk]

Won't two out of five days including the odd week where its a Bank hol or personal holiday puts you under anyway so irrelevant what hours you do?

Not if you don't go in 2 days in the bank holiday weeks. Same with time not available (aka holiday). It's easily done with a flexible client.

My current client doesn't care where I work from, but feel I can provide more value by being in the office for a couple of days a week (I know ).
At the same time, I don't want to lose my right to claim expenses. My next renewal (in 5 months - outside IR35) will take me over 24 months so just thinking things through.

[northernladuk]

It might depend on when they started only travelling 2 days a week to site.

Good point. And where he was travelling too before if that's valid.

[WTFH]

Surely two out of five days (and hols, Bank hols) puts you well under anyway so irrelevant what hours you do?

It might depend on when they started only travelling 2 days a week to site.

[northernladuk]

Won't two out of five days including the odd week where its a Bank hol or personal holiday puts you under anyway so irrelevant what hours you do?

[vwdan]

It's "Working Time", so that's hours.

[zonkkk]

If I travel to my client's office 2 days a week but only spend about 12 hours there out of say 40 hours that I normally work, would that trigger the the 40% / 24 month rule, if the contract is to be extended to go over 24 months?