I already understand the nature of the 24 month rule in regards to a single contract that lasts for more than 2 years. To recap:
- From the point at which you know that your contract will be longer than 2 years you cannot claim travel expenses.
- If your contract is longer than 2 years from the outset you cannot claim travel expenses at all
- It's fine to claim them up until the point that you know you'll be over the 2 years
What I'm unsure about and have had conflicting stories about, is in cases when you have many contracts during a 2 year period, with different clients, but in a similar geographical area. The majority of my contracts are in London but I don't know how far apart they would need to be to not fall foul of the rule.
If there is no significant change in duration or cost, HMRC considers the workplace to be the same for the purposes of travel expenses. If that's the case, that would cover most locations in Central London, which can't be right. Can it?