I work as a consultant providing my services via my limited company and operating outside IR35. Although I didn't know the contract would run for two years when I started, I have been working all that time for almost two years. Do the temporary vs permanent work place rules on allowable travel expenses apply in this situation?

Arthur Weller replies:
If you look at HMRC’s guidance on employee travel www.gov.uk/government/uploads/system/uploads/attachment_data/file/517266/490.pdf at section 3.21 on page 14) it says the following: ‘Where it is expected that the employee will attend a workplace to perform a task of limited duration or for some other temporary purpose for a period of less than 24 months, the workplace will be a temporary workplace from the outset. However, if at a later date circumstances change and the employee is required to attend the workplace for a period that extends beyond 24 months, it will cease being a temporary workplace from the date that the expectation changed.’