Unusual situation is that a client (PSC) has been in a contract for several years but never claimed T&S. They then had a sabbatical for a few months. Now returned to a new contract, different client/office location, but very similar physical location (a couple of blocks from previous contract). I'd say that if they'd been claiming T&S for the previous contract, the 24 month rule continues on the grounds it's basically the same "commute". But given they didn't claim for the old contract, does the 24 month rule start with the new contract? And if not, would the sabbatical gap restart the clock anyway. I've been searching the HMRC T&S manual, travel expense examples and just can't find anything relevant enough.