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Does the 24 month rule affect IR35?#AskAMS

You can be caught by IR35 and the 24 month rule – but there is no connection between them.

Contractors, working through their own Limited Companies sometimes think that the 24 Month Rule and IR35 are connected but they are not. You are caught by IR35 if you work more like an employee than a self-employed person but the 24 month rule relates to travel and subsistence expenses.  Some Contractors think that when they stop claiming for travel and subsistence costs they are caught by IR35 but this is not the case.

AMS Accountancy Swindon and Wiltshire

AMS Accountancy Ltd

AMS Accountants in Swindon provide a complete accountancy service for small businesses in Wiltshire and a monthly accountancy service for contractors throughout the UK.

Delta 606, Welton Road, Swindon, SN5 7XF

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