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24 month T&S rule if no previous claims?

Does the 24 month rule apply if not previously claimed for T&S

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.

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By ms998
12th Oct 2018 13:42

The fact they have claimed/not claimed is not relevant in my opinion.

Was the first location a permanent workplace - yes(several years per your post).

Does the small change in location make a difference, no per 4.6 of expenses booklet 490.

3.25 of booklet 490 might also provide guidance on the break part of the question. Fact it is different contract might help.

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