Significant change to a journey?

by **rossmcv** on Fri Mar 12, 2010 3:10 pm

Hi folks, wasnt sure what topic covered this so have gone for general

My query is, what constitutes a significant change to a journey with regards to temporary workplaces?
If a person is travelling from Glasgow to Edinburgh and his site changes from one place in Edinburgh to another five miles away, is this a signficant enough change to the journey to re-set the clock for the 24-month rule?

Any opinions shall be gratefully received

Rossmcv

by **robbob** on Fri Mar 12, 2010 4:47 pm

Hello ross

If you believe the advise given on the revenue website is unbiased and true then it looks like this MAY not be a significant enough change to reset the clock.
http://www.hmrc.gov.uk/manuals/eimanual/EIM32280.htm

Effectively even though the location is changing from one part of Edinburgh to another the journey is still basically a journey from Glasgow to Edinburgh.