There are numerous rules and limitations when contracting. However, one of the more important rules all contractors need to be aware of is the "24 month rule" when claiming expenses.
What is the 24 month rule?
As a contractor, you are only permitted to claim travel expenses to the same location for no more than 24 months. Furthermore, once you know the contract will last for more than 24 months you must not claim any further travel expenses.
For example, if you start a contract that will last 23 months, you will be entitled to can claim travel expenses for the full length of the contract. However, if you start a 24 month contract, you will not be permitted to claim any travel expenses for any part of the contract.
Furthermore, you will not be allowed to claim any further expenses if you extend the contract past 24 months. This would start from the day your contract was extended.
How to reset the rule?
In order to reset the rule your journey must change substantially. Thus, it is not enough to change employer or transfer from an umbrella company to a limited company.