Section 339(5) ITEPA 2003

When you apply the fixed term appointment rule to decide whether a workplace is a permanent or a temporary workplace you need to be alert to the possibility that the actual period of time the employee spent at a workplace was unexpected. You need to consider for how long the employee could reasonably have been expected to work at that workplace. Similar considerations apply to the 24 month rule, see EIM32100.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.