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Posted Wed, 25 May 2022 09:10:19 GMT by H Witty
I am trying to find information on the HMRC site regarding travel expenses for a cis subcontractor. When does travelling to one location cease becoming a temporary work place. I see information regarding a 24 month rule in the employment manual, but does this also apply to cis self employed subcontractors.
Posted Tue, 07 Jun 2022 14:09:10 GMT by HMRC Admin 17

Thank you for your query regarding travel expenses for a CIS subcontractor.

The guidance in the Employment Income manual around temporary workplaces, only applies to employees and not CIS subcontractors who are self-employed.

CISR15080  provides examples in connection with the payment of a subcontractors’ travel, subsistence and accommodation expenses.

If it is expenses incurred by a subcontractor these can be claimed through their Self Assessment return.

Thank you.


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