Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Replies to Queries -- 1

31 January 2001
Issue: 3792 / Categories: Forum & Feedback , IR35
Can he – can't he?

A computer programmer trades through his own personal service company which is caught by IR35. Every Monday morning he travels 200 miles to a big engineering company on whose premises he works. He has to stay in a nearby hotel Monday to Thursday and returns home each Friday evening. He or rather his company has a six-month rolling contract with the engineering company. Is he entitled to claim the weekly travelling and the hotel bills as deductible business expenses when calculating his remuneration for IR35? He says he is because:

(a) his work is temporary i.e. it may not last two years; and
(b) he is employed by his own company not by the client at whose site he works.

An article in Taxation 17 February 2000 at page 429 agrees with this view; another on 3 February 2000...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon