Mileage?

[ChevyChase]

OK - had exactly two years at a single client / single location and the contract came to an end. Mileage claimed for the full period.

After 9 days I got another contract with the same client - at a different location. Mileage will be claimed for that.

However, as it turns out, I can work out of the original location one day a week. It's easier to get to than the new location (knocks half an hour each way and parking is free).

Can I claim for this now, or does this fall foul of the 24-month rule?

[ladymuck]

One day a week outght to be ok as it's less than 40% of your time there. I'd be a little wary because of the previous 2 years at that location.

However this, in the HMRC expenses and benefits manual, implies that if you attend somewhere regularly then it could be considered a permanent workplace.
https://www.gov.uk/hmrc-internal-man...anual/eim32070

I'd perhaps look to randomise what days you visit, to prevent this looking "permanent".

At the end of the day, it all comes down to your risk appetite.

[northernladuk]

OK - had exactly two years at a single client / single location and the contract came to an end. Mileage claimed for the full period.

After 9 days I got another contract with the same client - at a different location. Mileage will be claimed for that.

However, as it turns out, I can work out of the original location one day a week. It's easier to get to than the new location (knocks half an hour each way and parking is free).

Can I claim for this now, or does this fall foul of the 24-month rule?

If it's exactly two years you should have stopped claiming when you secured the last extention. If it was a day under you are OK.

As you are over 2 years then you have to use the 40% rule rolling over two years which you fail at this point so no more claiming for that site surely.

[northernladuk]

One day a week outght to be ok as it's less than 40% of your time there. I'd be a little wary because of the previous 2 years at that location.

Surely he can only claim when his time at that site drops to less than 40% of time in a rolling window, which is going to be quite a while even at 1 day for now?