This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

travel to a temporary workplace?

RemoteContractor
Posts:12
Joined:Thu Nov 09, 2023 1:40 pm
Re: travel to a temporary workplace?

Postby RemoteContractor » Thu Nov 16, 2023 4:34 pm

How about this guys, if the contract states:

1) Main place for work will be Belfast
2) There many be a requirement to attend other locations for a limited duration, or to perform tasks of a limited nature and duration.

How could HMRC argue that the location is not temporary when both facts and contract language indicate that it is?

RemoteContractor
Posts:12
Joined:Thu Nov 09, 2023 1:40 pm

Re: travel to a temporary workplace?

Postby RemoteContractor » Thu Nov 16, 2023 4:42 pm

How about if the contract states this:

1) main place of work is Belfast
2) There may be a requirement to attend other sites, duration of which will be limited, to perform tasks of a limited nature and duration.

Fairly clear cut if you ask me, both facts and contract state that the travel to other site is limited?

RemoteContractor
Posts:12
Joined:Thu Nov 09, 2023 1:40 pm

Re: travel to a temporary workplace?

Postby RemoteContractor » Thu Nov 16, 2023 4:43 pm

Sorry for double post, I do not see any edit or delete button

bd6759
Posts:4174
Joined:Sat Feb 01, 2014 3:26 pm

Re: travel to a temporary workplace?

Postby bd6759 » Thu Nov 16, 2023 9:49 pm

A contract or any other document cannot create a fact: it can only describe a fact. If the contract requires attendance at Belast but you spend all your time in Londonderry, the fact is that Londonderry is not a temporary workplace.

If you work all your life in Belfast and your employers asks you to stand in for a manger in Londonderry for 12-18 months, then Londonderry is a temporary workplace.

The reality is usually somewhere in between. A task of limited duration means there is a foreseeable end. You will attend the location to do a specific job and it is known at the outset that it will take less than 24 months to do.

If you are given a permanent job that requires managing staff in both locations, neither is a temporary workplace.


Return to “PAYE and Payroll Taxes, National Insurance, NICs”