The answer to this question will significantly affect the amount of expenses which can be claimed through the company.

If you are contracting at a temporary work place then you will be able to claim the cost of travel from your home to that temporary work place. Travel includes any related subsistence or accommodation cost.

If your workplace is permanent then you will not be able to claim these expenses.

It is likely that your workplace will be deemed to be temporary unless you expect to be working at the same location for a continuous period exceeding 24 months. When considering this you should ensure you take into account the location of previous employments.

Whether or not you are working in the same location may not be clear since there is no legal definition for what constitutes a location change. If however, you are working at two different clients who are both located for example in the centre of Glasgow then it is likely that these will be treated as being at the same location.

Please remember that in deciding whether your workplace is permanent or temporary it is your expectation of where your contracting activities are going to take you that is important. So unless you expect, or know, that you are going to contract in the same location for a period of 24 months or more it is likely that your workplace will be deemed to be temporary and as such you will be able to claim the appropriate travel subsistence and accommodation expenses.

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