2 Year Expense Query

[Barrythebloodhound]

Greg



I have checked my history and I had

1 ) 4mth Contract
2 ) 2mth Extension
3 ) 3mth Extension
4 ) 2mth Extension
5 ) 5mth Extension
6 ) 6 week Extension
7 ) 6mth Extension
8 ) 8 Week Extension

It is fair to say that I was expecting each of the contracts to be my last, but they just kept asking me to stay each time. So at no time did I expect to overun the 2 years. I am at my last now though

[Old Greg]

Greg

Opposite ends of the town.

1 ) Satellite Office
2 ) Town Hall

If pushed I would have to say that 1 + 3 can be combined as they both required a hotel stay and are in the same town

Did you always expect to finish 3 less than 24 months after starting 1.

[Barrythebloodhound]

Greg

Opposite ends of the town.

1 ) Satellite Office
2 ) Town Hall

If pushed I would have to say that 1 + 3 can be combined as they both required a hotel stay and are in the same town

[Old Greg]

How far apart are destinations of 1 and 3?

[LisaContractorUmbrella]

Journey time is not an issue, unless there is proximity between two of the locations of course. For example if one location is 100 miles east of your home and another is 100 miles west, the journey time could be the same but they would not be seen as one location.

As it seems you have not spent more than 40% at any of the locations, you should be fine - though you should continue to monitor this going forward.

Martin

Not necessarily -HMRC guidance just states that the change to the journey must be substantial:

Section 339(7) ITEPA 2003
An employee may change his or her workplace without that change having any substantial effect on his or her journey to work. If a change of workplace does not have any substantial effect on the employee's journey, or the expense of that journey, the change is ignored for the purposes of

the 24 month rule (see EIM32100) and
the fixed term appointment rule (see EIM32125).

[Barrythebloodhound]

Lisa

Yes the travelling time on the assignments is different

Assignments 1,3 and 4 Required hotel overnight stays and receipts were provided.

Assignment 2 I commuted on a daily basis, so on this assignment it was only fuel receipts for the entire length of the assignment

All of my submitted receipts over the 2 years would support the varying locations.

The journeys represented all "North" journeys so the longer journeys represented going further north

[Martin at NixonWilliams]

Journey time is not an issue, unless there is proximity between two of the locations of course. For example if one location is 100 miles east of your home and another is 100 miles west, the journey time could be the same but they would not be seen as one location.

As it seems you have not spent more than 40% at any of the locations, you should be fine - though you should continue to monitor this going forward.

Martin

[LisaContractorUmbrella]

Thanks Guys

I was PAYE (staff )before taking contract 1 it is my first contracting role

Its been a total pain of an assignment. It started as a 4 month assignment and they have extended it about 6
times. Had I known the length of the assignment in advance I would have gone LTD in a heartbeat

OK, then it sounds, on the surface of it, that you'll be ok - the only other consideration would be whether or not your journey time had altered significantly - I would guess it has as the journey to location (1) was over 100 miles and to location (2) was only 69 miles?

[Barrythebloodhound]

Thanks Guys

I was PAYE (staff )before taking contract 1 it is my first contracting role

Its been a total pain of an assignment. It started as a 4 month assignment and they have extended it about 6
times. Had I known the length of the assignment in advance I would have gone LTD in a heartbeat

[LisaContractorUmbrella]

What was your travelling time, distance and contract length before assignment (1)

[v8gaz]

Single provider doesn't matter, its all down to location. By the looks of it you'll be ok, based on the info given.

[Barrythebloodhound]

I know of the 2 year expense query and my new assignment will take me over 2 years with the same client albeit by only 8 weeks.
I have broke the service though as I changed Brolly recently due to a solicitation clause, so the 24 months will not be with a single provider.

However during my assignment my l have had 4 differing work locations.

1 ) 9mths - Home to Work 112 Miles
2 ) 6mths - Home to Work 69 Miles
3 ) 8mths - Home to Work 118 Miles
4 ) 2mths - Home to Work 92

1) On this basis that the work locations have changed fundamentally continue to claim expenses past the 24 mths.
I will not exceed the 8 weeks as I have said I will not extend

2) Just not bother claiming for expenses once my total employment at the client exceeds 24 months

Thanks