Temporary workplace

I have a client who works on railway signalling through his limited company.

His contract renewal makes him fall foul of the 24 month rule . . . . or does it? My understanding of his circumstances was that, although he was not office-based, his temporary workplace was 'London'. Digging a bit deeper, a) he works on a specific line, b) he could be working on any part of that line on a given day, c) the line is essentially London based, but d) the line is 60 miles long.

http://www.hmrc.gov.uk/manuals/eimanual/EIM32282.htm

This is the closest I've come to any HMRC guide on the matter.

Thoughts on this gratefully received.  

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Andy

Democratus |
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S.339(8)

George Attazder |
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@ george

Democratus |
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Thanks guys

andy.partridge |
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