contractors 24 month period

srk01

Greetings,
If a IT contractor employed by an umbrella company is working on a site for 18 months, then leaves that contract and commences a totally separate contract within a different department and separate expertise area for 12 months but is still working on the same site, does the 24 month period refresh or is it continued from the 18 months.
Also, the contractor has an additional office he attends once a fortnight for the new contract but didn't on the previous one. He also on occasion visits customer sites, so expenses incurred there should be allowable but is the travel expenses to and fro from the main site allowable from afresh for the 24 month period.
Hope someone can help.
Thank you

agrinnall

I would say not based on my understanding, but that does date from 8 years ago when I stopped contracting so it's possible something has happened since then to counter that. What does your umbrella company say (not that I'd rely on that, but it might give you some clue)?

srk01

Thanks agrinnall, umbrella company also says no as it is still in the same building but thought to
ask around to be certain.

Pennywise

No, it's the location that counts, not the employer/contract etc. Worse still, it isn't just the same building - it can be the same area, such as London's square mile. What it seems to come down to is your journey - if it's basically the same journey with a slightly different end place, then it's the same for tax purposes - if it's a different journey, then your 24 month rule starts again.

chrismac1

Having said which, it is worth noting that HMRC are very much on the back foot in 2011 with Tribunals in this area. Look up Mellor v CRC, Kenyon v CRC and Reed v CRC for more details. Much as I like to favour the taxpayer over the tax collector, the specifics of your post would lead me to suggest that your case would be wafer thin to non-existent so let's not claim. But all my clients with this sort of issue are on notice that what seemed to be "case closed" to HMRC just 12 months ago - and indeed still is on their wonderful website - is now very much fair game.

SteProud

I work for one of the biggest umbrella in the UK and Pennywise is spot on.