Does the 24 month rule affect IR35?
Contractors, who work 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 are working more like an employee than a self-employed person and in this case you would have to apply PAYE and NI to your sales income. The 24 month rule relates to travel and subsistence expenses. If you go to a work site which is temporary, you will get tax relief on your travel and subsistence, but if you work there for more than 40% of your time for more than 24 months, you must stop claiming for these costs. So, it is quite possible to be caught by the 24 month rule but to be outside of IR35.