I am an IT contractor and coming to the end of my first 24 months in contract with an engager and am unsure if I will still be able to continue claiming travel expenses in my company accounts. I work in various locations around and outside London and these do change from week to week so would this be evidence enough that the 40% rule will not apply and therefore not trigger the 24-month limit for travel expense claims? Should HMRC ask the question, what evidence would be sufficient to prove my case?

Arthur Weller replies:
If you look at HMRC’s guidance (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/782253/490_Employee_travel_-_a_tax_and_NICs_guide_for_employers.pdf) you can see the rules for employee travel. See section 3.23 on page 15 about the 40% rule. It may be a good idea to get a written statement from the person you do the work for that this week you did work for him.