You are right, the 40% rule is not legislation, it is an HMRC guideline for how they interpret the meaning of “significant extent” in the legislation above.
To that extent HMRCs guidance is sufficient. It’s measured as 40% of your time over a 24 month period. Either as a matter of fact or if there is an expectation that you will.
If you do not expect to spend more than 40% of your time on site within a 24 month period at any time then you can carry on claiming.
To that extent HMRCs guidance is sufficient. It’s measured as 40% of your time over a 24 month period. Either as a matter of fact or if there is an expectation that you will.
If you do not expect to spend more than 40% of your time on site within a 24 month period at any time then you can carry on claiming.
Comment