BIK for travel after 2 years

[Pondlife]

Thanks all.

Client pays direct and so it never touches my books.

[NotAllThere]

Back in 1995 I was commuting on a weekly basis to a client in France. I found in one of the IR brochures that home to office commuting was an allowable expense, if the office was in another country.

It would be interesting to see whether this still stands, and exactly what constitutes "another country".

[malvolio]

If the client is paying directly, as you seem to be saying, the money never goes anywhere near YourCo's bank account so it can't become part of your taxation landscape (to coin a phrase ). So it can't be a BIK, nor does the 24 month rule apply.

If, however, YourCo is reimbursed for money spent, then the usual rules kick in again. From the OP, I don't think tha's the case though

[RSoles]

Depends upon your working practices.

The 24 months rule kicks in when a temporary place of work becomes no longer judged (by HMRC) to be temporary. Cue references to other threads.

For example, if you're living in London (say) and fly on a regular basis to Belfast (say) then Belfast becomes your 'permanent' (hate that word) place of work after 24months/when you know it's going to exceed 24 months/other threads.
However, if you're living and working in London (say) and your client asks you to work in multiple locations, none of which individually accounts for more than 40% of your time, you can forget about the 24-month rule (well, not forget about it, but you may still claim the expenses without tax implications).

Hope you fall into the latter case.

Not sure of the implications of the client paying for flights directly......

RS

[Sockpuppet]

Can't see how. BIK is if the expense is "not wholly incurred during the course of normal business".

Unless this flight is for your holiday then you don't need to worry about it.

[Pondlife]

If your client pays for flights, does this become a BIK after being onsite for 2 years?

Note: client pays directly so I don't invoice for them (if it makes any difference).

TIA

PL