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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:4239
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.


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