The 24 month rule covers travel and is designed to provide tax relief for contractors having to travel to a place of work that is classed as temporary and this is the key point as the workplace must be considered temporary.
If the contract with the client is expected to run for less than 24 months then this is deemed a temporary place of work.  The same applies if the length of the contract is uncertain and so when you reach the 2 year mark with the contract, any time spent thereafter cannot be claimed for.  If you sign up for a contract and you know if will last longer than 24 months then you will not be eligible to claim for any travel or subsistence while you work there.
There are some points to note around breaks in contract and location of workplace if this changes so if you are unsure please check with your account manager before claiming travel expenses.
Typical travel expenses would include:
  • Travel costs such as train, bus, airplane, taxi
  • Mileage in your own car
  • Accommodation
  • Parking
  • Reasonable meal costs
  • Rental costs whilst away from home
  • Daily living allowances