Section 339(5) ITEPA 2003

To apply the fixed term appointment rule in Section 339(5) ITEPA 2003 you must be able to take a view about the length of time an employee is likely to hold, or to continue to hold, his or her employment. Where the employee can be expected to be at a workplace for a continuous period of work (see EIM32080) lasting for all or almost all of the period for which they are likely to hold, or continue to hold, the employment, that workplace will be a permanent workplace.

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