Evening everyone. New to contracting......

[Scotchpie]

Quite right! For the benefit of the OP, TheFaQQer is referring to the fact that you could work at several sites for several clients and HMRC could deem that to be a single geographical location. A good example of this is people working for several different banks within the same square mile of the city of London – HMRC would class this as a single location for the purpose of this test.

I should add that HMRC do not actually define how close the places need to be for them to deem it a single location.

Craig

Yep, I've been caught out with that. I commuted to Manchester for 18 months. One train and a short walk. Everything was fine and I claimed my expenses.

The next contract was with a new client and for 12 months. I commuted on the same train followed by a similar walk to the office. Couldn't claim as HMRC regarded it as the same location, even though it was a new contract with a new client in a different office block in a different part of the city centre.

Now if the second contract had also required me after arriving in Manchester to take a tram to some out of the way place outside of the centre, all would have been well... but alas.

[northernladuk]

Just to clarify I thought if it was more than 24 months the rule kicks in. If the role is for 24 months then OP would be able to claim expenses.

No. It is when you KNOW you will be there for 24 months. If you take 3 6 month renewals taking you to 18 months and then they offer you 7+ months contract you cannot claim anything for that contract so effectively you have only been able to claim for 18 months.

It's been explained infinitum on here.

What you have to be careful with also is the dates of a two year gig. If you start on the 6th of June and the gig ends on the 8th of June it's not a 2 year gig. It's a 2 years and 2 days which puts you straight over. My last client gave out standard 6 month renewals but for some quirke the last 6 months ended a week over the original start date. Check the dates carefully.