It is essential that contractors understand this rule as it affects exactly what travel and subsistence expenses HMRC allow you to claim.
Within the rules are some small points of detail, often overlooked, that are essential to ensure your compliance.
Key points to note are:
If you are based at a site for 24 months or more then this is no longer classed as a temporary workplace.
You have to stop claiming travel expenses as soon as you are aware your engagement will be over 24 months e.g. at the end of a 12 month contract you renew for a further 12 months. No travel expenses can be claimed from the point of renewal.
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