New Public Sector Rules – take-home pay Calculation question – One for the accountant

[eek]

24 month rule irrelevant - T&S expenses aren't allowable inside IR35.

Not quite. The op has worked (from my knowledge) in London for years and this is about expenses.

Expenses are only claimable for 2 years for a location (not a client). Once past 2 years the city is deemed a permanent location and expenses are not allowable.

So in reality there are 3 scenarios that need to be covered here.

New contract outside ir35 (expenses deducted before tax).
New contract inside ir35 (no expenses allowed so don't go for contracts that require them).
New contract outside ir35 but in the city you've been working in for 2 plus years.

[fannyadams]

Not quite. The op has worked (from my knowledge) in London for years and this is about expenses.

Expenses are only claimable for 2 years for a location (not a client). Once past 2 years the city is deemed a permanent location and expenses are not allowable.

So in reality there are 3 scenarios that need to be covered here.

New contract outside ir35 (expenses deducted before tax).
New contract inside ir35 (no expenses allowed so don't go for contracts that require them).
New contract outside ir35 but in the city you've been working in for 2 plus years.

I think the OP was only asking about the second scenario. But yes, for comparison purposes, you'd need to look at all three.

[tarbera]

No, assume last contract was in Edinburgh for 12 months

I can claim expenses for London