A bricklayer from Surrey works on various sites in London. He can claim travel as per Horton v Young as he does admin work at home and none of the work sites are headquarters, depots or in any way his base of operations, but not subsistence as he is self employed (it doesn't qualify as W+E). He is paid via CIS.
He incorporates as a company on 1 July. He carries on being paid by his client via their CIS until 1 October when his company starts doing its own CIS returns and pays him via that. He also hires other subbies, pays them under CIS and supervises them. On 1 January he switches from CIS to salary/dividends as his accountant told him he could avoid Class 4 NI and save 9%. He can carry on claiming travel under the temporary workplace rules. He can also claim benchmark subsistence under those rules.
But when from? Is it a) 1 August when he became a director, b) 1 October when he was hired by his company or c) 1 January when he went on the payroll? I reckon it is c). There is a case for a) as he had to attend the sites in his capacity as a director although the company wasn't billing for his work. I think b) is a red herring as he was still self-employed, even though the company started billing for him. However, he also started supervising then on behalf of the company so that may entitle him to travel & sub.
I don't think there is any requirement for a director to actually be paid in order to claim travel and sub so there is a possible case for a). On the other hand, must sub always go hand in hand with travel? Is it possible to simultaneously claim travel as a sole trader (to save Class 4) and sub as a director? Bear in mind he could always walk to work or get a lift, so there may not even be any travel expenses, yet he could still claim benchmark as there is only an hours rule, not a distance one (although his journey to work must change significantly and mustn't be too close to home).