I have a contractor who works for a client. They have now been working for a client for over 24 months. Before the pandemic they would travel to the client and be able to claim the mileage under the 24 month/40% rule.
The test per HMRC is
The test is whether the employee has spent, or is likely to spend, 40% or more of his or her working time at that particular workplace over a period that lasts, or is likely to last, more than 24 months.
Given the pandemic and home working my client now rarely travels to the location and is spending substantially less than 40% of his time there.
Am I to conclude that the trips in to the client's location remains a tax deductible expense, given that although the contract has extended beyond 24 months, 40% of their time is not spent at that location?
I would be interested in your views.