basil28
Joined: 10/11/2024
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Contractor and 40%/2 year rule
Good morning, I am an outside IR35 contractor and have worked for the same client for over 2 years (since 2021). For the first 2-3 years, the average time spent on site was less than 40% (owing to COVID) but I now spend 2 days a week on site (but infrequently, just 1 day a week). Do I still remain under the 40% threshold for claiming expenses via my Limited Co?