I have a client who works on railway signalling through his limited company.
His contract renewal makes him fall foul of the 24 month rule . . . . or does it? My understanding of his circumstances was that, although he was not office-based, his temporary workplace was 'London'. Digging a bit deeper, a) he works on a specific line, b) he could be working on any part of that line on a given day, c) the line is essentially London based, but d) the line is 60 miles long.
This is the closest I've come to any HMRC guide on the matter.
Thoughts on this gratefully received.