Q. I am a contractor who has worked at a clients site for 24 months. I understand that I can no longer claim Travel and accomodation after this period. However can I still claim a daily subsistence allowance?
A. Subsistence, as well as accommodation costs, come within the definition of travel. Unfortunately, therefore, as your end client site has now become a permanent workplace by virtue of the 24 month rule you will not be able to claim tax relief to any associated travel costs.
Doesn’t travel and subsistence allowance disappear in April this year anyway?
Only for limited company contractors operating [b]inside[/b] IR35 (or subject to supervision, direction or control if you’re working through an umbrella company).