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Posted Fri, 04 Mar 2022 00:06:55 GMT by James Wood
I am about to start working through an umbrella company engaged on a 6 month contract with an end client who has deemed the contract to be Inside IR35. That being the case I am looking for some advice regarding expenses. First some key details from both my contract (of employment) and the contract with between the intermediary (umbrella company) and the employment agency: 1. The employment contract states that "The Employer's address is . The Employee's employment shall be undertaken at a series of temporary places of work being the current or most recent Client's address or other site at which the Employee is currently or was most recently performing Services, from time to time.” 2. The contract with between the umbrella and the agency states that “Location(s) at which Services to be performed (if different from above [client’s address]): Remote” 3. In regard to expenses my employment contract also states that "The Employer will discuss with the Employee whether any expenses may be reimbursed (including, where applicable, conducting an assessment as to whether the Employer is satisfied that the manner of the Employee's working is not subject to supervision, direction or control by any person)". - The contract between the Umbrella and agency makes no reference to any supervision, direction or control and I am confident that I would able to pass this test. I will therefore be working remotely for the vast majority of the time and would only travel to another location an occasional basis when the specific task required me to do so. My question / request for guidance is as follows: 1. Am I entitled to claim tax relief for the occasional travel given that the location of services to be performed is stated as Remote? 2. Remote is taken to mean not at the client's site. My employment contract makes no reference to me working from home or remote but the client contract states this specifically. I am therefore required to provide a suitable location to carry out my work (although this is not explicit in the contract) which ordinarily would be my home and there are some specifics my employment contract. Would I be entitled to claim any relief for this home working? Furthermore, I am in the middle of some home renovations and my current "office" is about to become a building site and I will need to make some alternative arrangements for about 4-6 weeks. I have been looking at temporary office space, would this be possible to claim as an allowance? I'd be very glad of any help and advice.
Posted Fri, 04 Mar 2022 16:40:28 GMT by HMRC Admin 10

You may wish to discuss this further with our IR35 team who can be contacted here:

Off-payroll working (IR35)

Other guidance can be found here in the meantime:

Employment Intermediaries travel expense provisions



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