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HMRC 490 travel expenses helpsheet pdf "permanent workplace"

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    HMRC 490 travel expenses helpsheet pdf "permanent workplace"

    I have read sections 3.9 to 3.11 more than 3 times and I still do not get it.

    http://www.hmrc.gov.uk/helpsheets/490.pdf

    Apparently you can have more than 1 permanent workplace if there is a pattern to the attendance at what might otherwise be a temporary workplace. The whole things just seems contradictory.

    The pdf is littered with examples except these crucial sections.

    Given that travel to a permanent workplace does not qualify for tax relief I find it hard to interpret what a task of limited duration is. Does a project status meeting every week count as a task of limited duration?

    TIA
    This default font is sooooooooooooo boring and so are short usernames

    #2
    If you spend one week in Leeds and one in Manchester then back in Leeds etc HMRC would argue you have two permanent places of work.

    Where do you work and for how often?

    Comment


      #3
      Originally posted by Sockpuppet View Post
      If you spend one week in Leeds and one in Manchester then back in Leeds etc HMRC would argue you have two permanent places of work.

      Where do you work and for how often?
      On bench at the moment - likely contract will mean that I have to travel to client site every day and the client's client site once a week.

      Seems that the text implies there is a pattern "Even if the employee attends the workplace only on one or two days a week, if it is on a regular
      basis, the workplace may still be a permanent workplace. It is possible for an
      employee to have two or more permanent workplaces. The employee will not
      be entitled to relief for the costs incurred in travelling from home to any of
      the permanent workplaces."
      This default font is sooooooooooooo boring and so are short usernames

      Comment


        #4
        I would say that your interpretation is correct
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        Comment


          #5
          Originally posted by LisaContractorUmbrella View Post
          I would say that your interpretation is correct
          are you referring to sockpuppet's interpretation?
          This default font is sooooooooooooo boring and so are short usernames

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            #6
            Originally posted by MPwannadecentincome View Post
            are you referring to sockpuppet's interpretation?
            Sorry, both really, the situation you have described, IMHO would be considered by HMR&C as 2 permanent workplaces if the trip to the client's client site is made on a regular (say weekly) basis
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            Comment


              #7
              Originally posted by LisaContractorUmbrella View Post
              Sorry, both really, the situation you have described, IMHO would be considered by HMR&C as 2 permanent workplaces if the trip to the client's client site is made on a regular (say weekly) basis
              So if I take a contract at my client it is a temporary assignment of limited duration, but the weekly trip to the client's client is a permanent workplace because there is a pattern so making the first workplace also a permanent workplace?

              Or is it just wording to catch contractors out both ways?
              This default font is sooooooooooooo boring and so are short usernames

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