Hybrid working has become the norm in the contractor market. Most clients now expect some on-site presence, typically two to three days per week, combined with remote working. Understanding how this affects your expenses, IR35 position, and daily routine helps you get the most from hybrid arrangements.
Negotiating your hybrid pattern
When discussing a new contract, clarify the expected split between office and remote days. Some clients have fixed expectations while others are flexible. If you prefer more remote time, present it as beneficial to productivity rather than personal preference. Many contractors negotiate two on-site days per week, using office time for meetings and collaborative work while doing focused technical work from home.
Travel expenses
If your client site is a temporary workplace (the engagement is expected to last less than 24 months), you can claim travel costs for days you attend the office. This includes train fares, mileage at HMRC approved rates, and reasonable subsistence costs. If the workplace becomes permanent (either because the contract is extended beyond 24 months or because you spend more than 40 percent of your working time there over a period exceeding 24 months), travel becomes a non-deductible commute.
IR35 and hybrid working
Hybrid working can support an outside IR35 determination if it demonstrates that you have genuine control over where you perform your work. If the client mandates specific office days and monitors your attendance, this looks more like employment-level control. If you choose when to attend based on project needs, this supports self-employment.
Practical setup
Maintain a professional home office for remote days and keep a lightweight kit bag ready for office days. Having your own laptop, monitor, and development environment at home demonstrates business independence. Some contractors also maintain a mobile hotspot for backup connectivity, ensuring client deadlines are not affected by home broadband issues.