Temporary site - how long is a break from a site before return counts to reset the 24 month rule?

Posted by Democratus PM | on Fri, 18/03/2011 - 12:19 598 2 comments | report

Employee engaged to work at site - is there for 23 months then spends one month at a different site before returning to a different engagement with a different client at the previous site for a period expected to be 6 months + but definitely less than 24. Any idea if that is enough to keep both HMRC and employee happy that no tax due on T & S?

Any and all views welcome.

Comments

Temporary Site

jonsa | Fri, 18/03/2011 - 14:25 | Permalink

Your contractor does break the 2 year rule as it is back at the same site. Does not matter that the end client is different. So the first 23 months is allowable for T&S, but not the 6 months return.

Jonathan