Guides to contractor expenses
Bob Jones took early retirement from HMRC in 2006. An Inspector of Taxes for 29 years, there are very few jobs with which he has not been involved. For the last few years he managed one of the enquiry teams in the West Lancs West Cheshire area and for the last few months he represented the Revenue at Commissioners Hearings on a full time basis.
In this section Bob offers Contractor Alliance members detailed guidance on expenses rules.
The rules in detail
- An overview of the legislation
- Workers who move from employer to employer – one site per employment
- Fixed term appointments
- Workers who work for one employer and are moved from site to site within that employment
- Expectation/likely to move/likely to remain
- Agency workers
- Umbrella companies
- Running your own company
- Composite companies
- Travelling time payments
- Reimbursements based on mileage
- What if I could have claimed reimbursement but didn’t – can I claim from HMRC?
- Transport provided but used own vehicle
- Record keeping
- 24 month rule
- The 40% rule
- Contentious Commissioners hearings
- Travelling abroad
- Depots
- Based at a location
- Areas
- Moving to a site a short distance away
- Meal Allowances
- Clothing
- Dispensations
