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 only to travel and subsistence expenses. Some Contractors think that when they stop claiming for travel and subsistence costs they are caught by IR35 but there is no connection.
Does the 24 month rule affect IR35?
13 Dec 2019 | Contractors