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2 days on site, 3 days remotely in order to argue that main workplace is home

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    2 days on site, 3 days remotely in order to argue that main workplace is home

    If someone works 2 days on site, 3 days from home, can he claim that his main workplace is home? Does this have any bearing on IR35 status? (assume under current rules)

    What if he works 3 days remotely (but mostly from places other than home, eg. trains, buses, cafes, etc.). What's his primary workplace in this case?

    #2
    Originally posted by JamesBrown11 View Post
    If someone works 2 days on site, 3 days from home, can he claim that his main workplace is home? Does this have any bearing on IR35 status? (assume under current rules)

    What if he works 3 days remotely (but mostly from places other than home, eg. trains, buses, cafes, etc.). What's his primary workplace in this case?
    Yes he can claim it's his main place of work, no it doesn't impact on IR35 status
    Originally posted by Stevie Wonder Boy
    I can't see any way to do it can you please advise?

    I want my account deleted and all of my information removed, I want to invoke my right to be forgotten.

    Comment


      #3
      Originally posted by SimonMac View Post
      Yes he can claim it's his main place of work, no it doesn't impact on IR35 status
      Be careful there as IR35 will impact that statement. If you are inside IR35 you need a base office and HMRC will declare the office you visit 2 days a week is your base office.

      Expenses are far more nuanced and complex than I work from home most of the time so the 40% rule applies. Especially as HMRC will be looking for suitable examples to show that changing client = new base office.

      As an example when I work for Microsoft I can claim expenses directly from Microsoft except visiting Reading. Being outside IR35 I could separately expense any journey to Reading, were I inside IR35 I can't.
      Last edited by eek; 20 January 2020, 14:31.
      merely at clientco for the entertainment

      Comment


        #4
        What I meant was, in the current tax year is working from home 3 days a week a factor in favour of contractor's self-claimed outside status?

        Comment


          #5
          Originally posted by JamesBrown11 View Post
          What I meant was, in the current tax year is working from home 3 days a week a factor in favour of contractor's self-claimed outside status?
          Nope - it makes zero difference to your IR35 status.

          Put simply:-

          IR35 status determines expenses,
          expenses and location does not impact IR35 status.
          merely at clientco for the entertainment

          Comment


            #6
            If you can choose where to work, then that shows a degree of independence and a lack of control from the client, on this one point at least. This would be one (of many) pointers outside of IR35.

            I work at home all the time and only visit the client 4 or 5 times a year. I have it written into my contract that my company can choose to perform the work anywhere it so chooses. Many times in the past, this client has tried to get me on-site more, but I have refused - now they've finally given up asking . The client literally has no idea how I do the work, or when, or where. They just know it gets done.

            Working at home a lot can also imply that the client doesn't know/care what you are working on, and so is not able to apply SDC to a level they might apply to a permanent employee.

            None of these points are golden bullets, but the more arrows in your quiver, the better.

            Comment


              #7
              Originally posted by eek View Post
              Be careful there as IR35 will impact that statement. If you are inside IR35 you need a base office and HMRC will declare the office you visit 2 days a week is your base office.

              Expenses are far more nuanced and complex than I work from home most of the time so the 40% rule applies. Especially as HMRC will be looking for suitable examples to show that changing client = new base office.

              As an example when I work for Microsoft I can claim expenses directly from Microsoft except visiting Reading. Being outside IR35 I could separately expense any journey to Reading, were I inside IR35 I can't.
              Doesn't matter, inside means no expenses paid either way
              Originally posted by Stevie Wonder Boy
              I can't see any way to do it can you please advise?

              I want my account deleted and all of my information removed, I want to invoke my right to be forgotten.

              Comment


                #8
                Originally posted by SimonMac View Post
                Doesn't matter, inside means no expenses paid either way
                No - it means no expenses for commute like travel. There isn't a problem receiving expenses provided the umbrella agrees they are legitimate business expenses for travel on behalf of the end client.
                merely at clientco for the entertainment

                Comment


                  #9
                  Originally posted by eek View Post
                  No - it means no expenses for commute like travel. There isn't a problem receiving expenses provided the umbrella agrees they are legitimate business expenses for travel on behalf of the end client.
                  Does that not mean the end client would be paying the expenses though? Like they do for employees?
                  If you don't have anything nice to say, say it sarcastically

                  Comment


                    #10
                    Originally posted by KinooOrKinog View Post
                    Does that not mean the end client would be paying the expenses though? Like they do for employees?
                    Yep because in the Microsoft scenario I outlined that is exactly what would happen.
                    merely at clientco for the entertainment

                    Comment

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