Client is a service company under IR35 and has been working on the same contract at the same premises for over two years now. Registered office is home and has been claiming 40p per mile for office (home) to clients premises.
Can they still claim this after two years or is this then classed as a permanent place of work?
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Regular commuting
Your client's client's premises became his permanent workplace when it was first expected that he would continue to work there for more than 24 months, which could have been a lot earlier than 24 months, perhaps even from the start of the contract. Travel to a permanent workplace is regular commuting for which no tax relief is available. Have a look at Chapter 3 of the 490 booklet. Many examples are given of which Earl may be the most appropriate.
It is irrelevant whether he was claiming train fares or using his own car and claiming mileage allowance.