I understand the two year rule but what if they work under a different engager during that time? The original engager now uses an intermediary. Does the two year rule still apply or does the clock start ticking again?
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John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
Bankers working in the square mile go from bank to bank but ostensibly they are working in the same place so HMRC would not reset the clock on change of employer let alone intermediary.
Your situation is someone working at the same place and even sitting at the same desk but now through an intermediary. I would argue against my own client in this instance that there is no reseting of the clock and therefore the moment that they expect to work at the site for more than two years, even if that is on day one of a contract, then its no longer a temporary workplace.
I know, that seems unfair in that someone who signs a two year and one day contract but is dismissed after 23 months and 30 days so did not make the two years cannot claim any travel even from day one (and certainly not retrospectively). However, someone taken on on a 23 month and 30 day contract and then extends was able to claim right up to the point of renewal.
As an aside, I assume that the client is working at the site for more than two days a week as there is also the 40% rule so someone working no more than two days a week at a site can effectively extend the two year temporary workplace rule. Just wanted to throw that one into the mix on the offchance that there were other factors that might need to be considered.
All the best,
Shaun.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
The client has gone over the two years about 6 months ago but its a week to week basis so he didn't know how long it would last when he started it. I'm just about to let him know that he cant claim all the mileage this time round, which is going to knock his CIS rebate down considerably. It was me clutching at straws for him really as I noticed that the engager details had changed. It's 160 miles a day round trip so a fair whack. Unfortunately its 5 days a week.
I've just let him know and he accepted it so no worries there.
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John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
