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24 month rule

You are bound to incur a variety of travel-related costs as a limited company owner. Most of these costs can be paid by or claimed back from, your company.
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If you have to travel to a temporary place of work for business purposes, you can usually claim back the costs of travel. However, the 24-month rule exists to prevent travel reimbursements when HMRC deems a workplace to no longer be ‘temporary’ in nature.
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