2 Year Travel Expenses Rule

[SueEllen]

That's not how I would interpret it. The guidelines are about "a succession of workplaces", not a succession of homeplaces. Hard to argue that changing your homeplace would turn an otherwise permanent workplace into a temporary workplace.

However if your home is your permanent office illustrated by having a client or two where you worked from home during that period, or by your company having other staff members that use it as their permanent place of work then moving home would count.

Problem in these things is one size doesn't fit all.

[gingerjedi]

That's not how I would interpret it. The guidelines are about "a succession of workplaces", not a succession of homeplaces. Hard to argue that changing your homeplace would turn an otherwise permanent workplace into a temporary workplace.

it's here, by the way:
EIM32080 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule

I take it HMRC aren't expecting to win a Plain English award any time soon.

I don't know anyone who has been pulled up on this and the same goes for IR35, I'm not going to lose any sleep claiming if my journey changes from 32 miles east to 31 west.

[thunderlizard]

so if its the journey that counts - then presumably if one moves home (home office) 2 years into a contract that resets the clock as the journey has now changed?

Provided the journey is significantly different. Two stops on the same tube line won't do it, moving from Reading to Slough would (although ijn that case you end up in Slough...)

That's not how I would interpret it. The guidelines are about "a succession of workplaces", not a succession of homeplaces. Hard to argue that changing your homeplace would turn an otherwise permanent workplace into a temporary workplace.

it's here, by the way:
EIM32080 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule

[malvolio]

so if its the journey that counts - then presumably if one moves home (home office) 2 years into a contract that resets the clock as the journey has now changed?

Provided the journey is significantly different. Two stops on the same tube line won't do it, moving from Reading to Slough would (although ijn that case you end up in Slough...)

[ddilling]

It's about journeys, not locations. Go read Malvolios Blog » What

so if its the journey that counts - then presumably if one moves home (home office) 2 years into a contract that resets the clock as the journey has now changed?

[malvolio]

Here's a scenario that I haven't seen before, but am now facing myself.

Say you live in Leeds and work in Peterborough for 6 months (for which you can claim), then back home in Leeds for 6 months, then get a contract in London.

Does the time in Peterborough count against the clock for work in London - on the basis that the train from Leeds to London goes through Peterborough.

I would presume (hope) not as the journey is still substantially different - as one couldn't reasonably expect to relocate. But has anyone got had any experiences with this.

As I said earlier, it's about journeys, not distance. If you went form a Peterborough gig to a Newcastle one, would you expect it not to count since the distance is much the same?

[centurian]

Here's a scenario that I haven't seen before, but am now facing myself.

Say you live in Leeds and work in Peterborough for 6 months (for which you can claim), then back home in Leeds for 6 months, then get a contract in London.

Does the time in Peterborough count against the clock for work in London - on the basis that the train from Leeds to London goes through Peterborough.

I would presume (hope) not as the journey is still substantially different - as one couldn't reasonably expect to relocate. But has anyone got had any experiences with this.

[LisaContractorUmbrella]

As Northernladuk says there has been an awful lot of argument on this subject as the wording of HMR&C is so vague; there is not even guidance on whether significance refers to time spent travelling or distance. Really the only way to deal with it is make a judgement call which is reasonable and arguable.

[northernladuk]

I find it hard to believe you have 716 odd posts and have never seen this topic crop up before or that you haven't found out how the search button works yet.

Here is a list of loads of 24 month rule threads I put together that should answer 90% of questions.

http://forums.contractoruk.com/accou...questions.html

Regarding the Central Manchester to Outskirts. My take on it, which people have argued, is that a permie would not consider relocating for a role of this distance so the clock will not start again. The two year rule isn't designed for us, it is more for people relocating. I think the idea is that there is relief for two years while a permie travels to and from a job a fai distance away and that two years is more than resonable to expect the permie to know he is in it long term and then move closer so not needing the breaks this offers. A permie would quite happily take a job in Central Manc after working in the outskirts so claiming a clock reset will be pretty dodgy. The difference between the two can't be more than an hour (forget the traffic issue for the moment) so is hardly a considerable difference. Heavily debated and this is just my opinion when trying to set a stake in the ground.

[portseven]

It's about journeys, not locations. Go read Malvolios Blog » What

Substantial, then could be Manchester -> Leeds

Or I wonder, Manchester Outskirts -> Manchester Central...

Sounds like one of those things that is deliberately vague so HMRC can have the freedom to slap you or not, depending if they have targets to reach...

[malvolio]

So the rule that states that at the point you know that you will be working at the same site for beyond 2yrs you can no longer claim traveling expenses.

What if beyond 2yr's you work for the same client but at another site, can you claim travel expenses to and from the new site?

It's about journeys, not locations. Go read Malvolios Blog » What

[Sockpuppet]

So the rule that states that at the point you know that you will be working at the same site for beyond 2yrs you can no longer claim traveling expenses.

What if beyond 2yr's you work for the same client but at another site, can you claim travel expenses to and from the new site?

Yes as long as its a "substantionally different journey". Ie moving from one part of canary wharf to another won't cut it. Moving from London to Swindon would.

[portseven]

So the rule that states that at the point you know that you will be working at the same site for beyond 2yrs you can no longer claim traveling expenses.

What if beyond 2yr's you work for the same client but at another site, can you claim travel expenses to and from the new site?