is travel to/from the UK a valid business expense?

[slapbutt]

I am a dual UK/Australian citizen negotiating for a six month - 1 year IT contract in the UK. I'll be working in the UK as UK citizen (since I would need a visa to be there as an Australian).
I last worked as a contractor in the UK in 1994 and I see things are markedly different nowadays.
I am currently a UK non-resident taxpayer (taxed on interest on personal cash), my former UK company was dissolved 10 years ago so I shall probably start over again with an off-the-shelf UK company.
My limited understanding of IR35 is that 'business travel' could be claimed in excess of 'section 198' expenses - is there anyone out there who has been in a similar position with experience of coming to work in the UK for a short term?
I imagine that as UK citizen, then working in the UK the I-Revenue are likely to view me as 'resident' there even though I intend to return to Australia immediately after the contract ends.
I use my father's UK address for correspondance in the UK so I suppose I could have that as my 'home' in the UK and then 'live away' (claiming living costs as an expense) given the contract site is 33 miles away.
'IR35-confused'

[stek]

Removed cos it was bollocks! Note to self, read post before replying!

[Sockpuppet]

I am a dual UK/Australian citizen negotiating for a six month - 1 year IT contract in the UK. I'll be working in the UK as UK citizen (since I would need a visa to be there as an Australian).
I last worked as a contractor in the UK in 1994 and I see things are markedly different nowadays.
I am currently a UK non-resident taxpayer (taxed on interest on personal cash), my former UK company was dissolved 10 years ago so I shall probably start over again with an off-the-shelf UK company.
My limited understanding of IR35 is that 'business travel' could be claimed in excess of 'section 198' expenses - is there anyone out there who has been in a similar position with experience of coming to work in the UK for a short term?
I imagine that as UK citizen, then working in the UK the I-Revenue are likely to view me as 'resident' there even though I intend to return to Australia immediately after the contract ends.
I use my father's UK address for correspondance in the UK so I suppose I could have that as my 'home' in the UK and then 'live away' (claiming living costs as an expense) given the contract site is 33 miles away.
'IR35-confused'

I doubt you'd be able to justify expensing "living away" costs if your site is only 33 miles from where you currently "live". Also there is an expectation that you'll already be paying for something somewhere else. Rent, rates, utility bills etc. Don't think giving your father £100 a month will cut it either allowing you to expense a second place.

Any investigation and you're very likely to get the thick end of HMRCs displeasure as they are soon going to realise that your just trying it on trying to get your living costs tax free. Remember if they look at your home and find no evidence of you living there (i.e. personal items...a room for you) they are going to get very suspicious.

[eek]

You won't be able to claim you tickets from Australia as the job is not your only reason for coming here.

You will be able to claim 66 miles a day for mileage (there and back).

I seriously doubt you would be able accommodation as you will be getting a personal benefit from living there over the weekend.

You can of course try and claim everything, cross your fingers and hope but in reality I think the mileage is it.

[northernladuk]

You won't be able to claim you tickets from Australia as the job is not your only reason for coming here.

You will be able to claim 66 miles a day for mileage (there and back).

I seriously doubt you would be able accommodation as you will be getting a personal benefit from living there over the weekend.

You can of course try and claim everything, cross your fingers and hope but in reality I think the mileage is it.

I would agree with the above. You accomodation is your permanent place of residence for the duration of the contract as it will be where you live. If it was for 5 days of the working week it would be difference but it's not. For all intensive purposes it is your home.

[slapbutt]

'coming to the UK for a fixed term contract', can I claim the cost of getting there?

Thanks for the advice people.
I shall forget any idea about being 'normally resident' at my father's address in the uk as at 33miles away it'll be considered too close to be justifiably 'living away', and true, I don't actually 'live' there anyway.
What if I was to take the approach that I am coming from Australia to rent a (furnished) house in the UK only for the duration of the contract, given all that time I will genuinely still be paying costs on a house in Sydney to which I will be returning? My home in Australia won't be rented out while I'm away, it will have dependant family members living in it.
I'm not entirely sure what 'Eek' means by 'the job is not your only reason for coming here' (unless he/she knows something I don't). The only reason I'm coming to the UK is, well, simply for a fixed term contract job. I'll be out again and back downunder as soon as the job is over.
So in that respect is it possible to interpret that I am 'living away from home' and therefore make the cost of flying over to the UK and returning to Australia claimable as an expense intrinsic to the contract.

[SueEllen]

Thanks for the advice people.
I shall forget any idea about being 'normally resident' at my father's address in the uk as at 33miles away it'll be considered too close to be justifiably 'living away', and true, I don't actually 'live' there anyway.
What if I was to take the approach that I am coming from Australia to rent a (furnished) house in the UK only for the duration of the contract, given all that time I will genuinely still be paying costs on a house in Sydney to which I will be returning? My home in Australia won't be rented out while I'm away, it will have dependant family members living in it.
I'm not entirely sure what 'Eek' means by 'the job is not your only reason for coming here' (unless he/she knows something I don't). The only reason I'm coming to the UK is, well, simply for a fixed term contract job. I'll be out again and back downunder as soon as the job is over.
So in that respect is it possible to interpret that I am 'living away from home' and therefore make the cost of flying over to the UK and returning to Australia claimable as an expense intrinsic to the contract.

Nope.

The only way you could do it is if the Australian company you worked for sent you to work in the UK.

[eek]

I meant exactly what I said, HMRC will say that you are visiting here and happen to have a job, so your airfare is not claimable.

Likewise, if you spend time in a property outside the requirements of working at that location its not claimable. The rules for claiming living expenses are very tight and if you use the property outside working requirements (i.e. beyond Monday night to Friday morning) you can't claim for any of it.

You can claim for mileage or expenses from a location to the place of work. As I said before, and to be very clear, I think that is all you will be able to claim.

[northernladuk]

contrSo in that respect is it possible to interpret that I am 'living away from home' and therefore make the cost of flying over to the UK and returning to Australia claimable as an expense intrinsic to the contract.

But you are so far away a term that fits here is 'Home from home'. It may be temporary but it is your home for now.

[Old Greg]

But you are so far away a term that fits here is 'Home from home'. It may be temporary but it is your home for now.

Out of interest... what would one of the big consultancies do if they were flying you over for 6 months, and you were staying in accommonation all that time but maintaining a house in your home country? And is it comparable?