2 yr rule and on site only 2 days per week

[MrsGoof]

2 years has now passed at my current customers site, so no more travel expeces for me.

but....

I may be able to change my working conditions so I am only onsite 1 or 2 days a week. Could I then claim the travel for the 1 or 2 days I actually travel or will hector me.

[Darren@UptonAccountants]

Expenses

[MrsGoof]

Thanks Darren

It's what I suspected but hoped I was wrong.

[tim123]

Surely Darren is wrong as you now qualify under the 40% rule.

Tim

[Darren@UptonAccountants]

Travel

The 40% rule would apply to a new client/contract, but Mrs G had already been on site for the 2 years.

[Bradley]

40% rule

The 40% rule would apply to a new client/contract, but Mrs G had already been on site for the 2 years.

Darren - how does what you're saying fit in with the following example from the 490 booklet?

Example

Edward lives and works in New Brighton where he is employed as an engineer.
His employer sends him to work in Wrexham for 11/2 days a week for 28 months. For the rest of the week he continues to work in New Brighton which remains a permanent workplace. In considering whether Edward is entitled to relief for travel between home and Wrexham it is important to look at the amount of time he expects to spend there each week and for how long he expects to be in Wrexham. Because he expects to be in Wrexham for less than 40% of his working time, albeit over a period longer than 24 months, and he retains a permanent workplace in New Brighton, Wrexham is a temporary workplace for Edward and he is entitled to relief for the cost of getting there and back.

[Darren@UptonAccountants]

Expenses

It's a different scenario to the one you've quoted....the employee (MrsG) has already been working at a clients for 2 years whereas in the quoted example, the employee was only working at his normal place of work and then sent away on site part time.

Para 3.14 on page 12 - "The test is whether the employee has spent, or is likely to spend, more than 40% of his or her time at that particular workplace over a period of more than 24 months. Where that is the case the workplace is a permanent workplace so travel between there and home is ordinary commuting for which there is no relief"

As MrsG has already spent 2 years full time at the place, this would be taken as a permanent workplace.

[squivy]

2yr & 40% rule

Ok darren, what if it was a new contract was at the same site. Different agenct or project for example.
I know that doesn't reset the clock, but could the 40% rule apply if the time was split between sites?

[VectraMan]

If after 2 years you're on site for 2 days a week, does that mean you work at home for the other 3 days? Does that mean if the site is now seen as your permanent place of work you can claim travel from there to your home for the other 3 days?

What happens if you've split your time between two different sites for more than 2 years? Can you have more than one permanent place of work?

[RSoles]

I think the problem here is that, having spent the previous two years
on this site, you're already over the 40%. The rule applies to 40% of the past 24 months.
You'll need a break of x months (too early in the am to calculate) to bring you back below the 40% before the clock starts again.


RS