Originally posted by Blert596
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Unfortunately, webberg is absolutely correct. If you're found to be inside-IR35 then expenses are no longer claimable as it's implied that you're also under SDC (supervision, direction and control of the client).
Under the old rules, the main place of work was considered to be your address (or the employer's address if an umbrella worker) and so any other workplace was considered temporary.
Under the new rules, the main or permanent place of work is the site that the work is carried out at (this could include your home), and any temporary workplace is the workplace other than your home or main worksite. But, the rules further go onto say that the first and last journeys (e.g. home to worksite 1, and worksite 10 to home) are discounted for expenses purposes as otherwise people working from home could still claim as they did under the new rules.
If you travel from home to worksite 1, and then from worksite 1 to worksite 2 and then worksite 3 and so on…. etc, the journeys from worksite 1 to the other worksites are claimable. But the journeys from home to worksite 1, and the last worksite back to home aren’t claimable unfortunately. HMRC has brought expenses in line with what we expect for permanent staff.
Thanks
Zeeshan
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