consultants and HMRC 24 month rule

[Blown2CV]

if you don't know what it is, you won't be able to help

clearly this applies to "travel related" expenses, and some are clearly this type e.g.

• mileage
• train ticket
• plane ticket
• hotel
• subsistence meals

but there are plenty of expenses which are IMHO a grey area and some which are plainly not travel related, but i cannot get guidance easily to define "travel-related" in full, nor to say whether certain weird expense types are in scope for 24MR e.g.

• travel to anywhere other than the location in question
• client entertaining
• mobile phone costs
• staff gifts
• conferences

etc

I am not sure what to do with these ones! My employer has just said "yea just claim them all against 24MR to be safe" but that seems inappropriate and overkill. Maybe it doesn't matter.

anyone know about this in detail please?

[Eric Mc]

And be aware of the much tighter view of allowable travel costs since the Samadian case.

[hyphen]

"my employer" you say? If so then just claim off the employer using internal expense process.

Or did you mean client, best to be clear!!

[Blown2CV]

hyphen said:

"my employer" you say? If so then just claim off the employer using internal expense process.

Or did you mean client, best to be clear!!

no i mean my employer. I work for a consultancy firm, so i claim expenses from them in line with client work i do. My current engagement has been 2 years now in the same location 4 days a week.

[malks222]

Blown2CV said:

I am not sure what to do with these ones! My employer has just said "yea just claim them all against 24MR to be safe" but that seems inappropriate and overkill. Maybe it doesn't matter.

anyone know about this in detail please?

are you talking about expenses you incur and claim back via full PAYE job? or are you talking about a contract role where you engage in work via your own limited company??

[Blown2CV]

Eric Mc said:

And be aware of the much tighter view of allowable travel costs since the Samadian case.

wasn't aware of this, but looks more complex than my situation having done a quick google. Thanks though.