Mileage Question.

[ASB]

I think their policy might have something to do with this case which HMRC won last year HMRC wins Samadian mileage tribunal | AccountingWEB

I don't think so; because they have had that policy for some years. Dr. S's situation is somewhat different. However, their policy is consistant with NHS policy which is generally used.

[LisaContractorUmbrella]

I think their policy might have something to do with this case which HMRC won last year HMRC wins Samadian mileage tribunal | AccountingWEB

[ASB]

Contreras,

Thank you for the link to that EIM series. I have reviewed that lot and come to the conclusion it doesnt apply.

Also as a result of that and some of the other bits I came across a flat rate allowance for uniform cleaning I can claim, so that is a small bonus.

[Contreras]

Sorry but I disagree. Where is her "permanent place of work"? If we reasonably assume that to be her employer's offices, then she has to deduct that distance from her initial journey time; you can only claim the additional mileage, not the whole journey (and the point you miss is that for us, of course, the permanent location is home, hence zero offset).

Wrong. If the journey is substantially different to the usual commute then claim it in full. If the journey is not substantially different to the usual commute then it cannot be claimed.

HMRC's guidance on "substantially different" includes examples where the journey is the same distance but a different direction as the commute, and where the journey follows the same route but is longer (substantially).

Obviously what you cannot do is claim for a journey between home and the permanent workplace.

Secondly she is a permie, and hence bound by her contract of employment. The employers can make that say whatever they want, within reason: I believe their position is both reasonable and justifiable.

I think ASB made it clear in the OP he was asking about the tax relief aspect.

[ASB]

Sorry but I disagree. Where is her "permanent place of work"? If we reasonably assume that to be her employer's offices, then she has to deduct that distance from her initial journey time; you can only claim the additional mileage, not the whole journey (and the point you miss is that for us, of course, the permanent location is home, hence zero offset).

Secondly she is a permie, and hence bound by her contract of employment. The employers can make that say whatever they want, within reason: I believe their position is both reasonable and justifiable.

My description was inaccurate I realise the ordinary commute comes off the distance. The point is moot in her case. Its half a mile.

I agree her employers are being fair and reasonable. I thought that was clear from the original post. The point is simply to claim what is right against her income. This being the difference between 45p and what she is actually paid, plus the mileage for first and last calls. Overall this isnt a huge amount but the tax on it is worth a couple of hundred.

[mudskipper]

Sorry but I disagree. Where is her "permanent place of work"? If we reasonably assume that to be her employer's offices, then she has to deduct that distance from her initial journey time; you can only claim the additional mileage, not the whole journey (and the point you miss is that for us, of course, the permanent location is home, hence zero offset).

Secondly she is a permie, and hence bound by her contract of employment. The employers can make that say whatever they want, within reason: I believe their position is both reasonable and justifiable.

Is that correct? Years ago when I worked for the MOD, my journey from home to office was about 12 miles.
My journey from home to college was 4 miles, and I was allowed (and encouraged) to claim that as it was not my normal place of work, even though the distance was smaller.

[malvolio]

Sorry but I disagree. Where is her "permanent place of work"? If we reasonably assume that to be her employer's offices, then she has to deduct that distance from her initial journey time; you can only claim the additional mileage, not the whole journey (and the point you miss is that for us, of course, the permanent location is home, hence zero offset).

Secondly she is a permie, and hence bound by her contract of employment. The employers can make that say whatever they want, within reason: I believe their position is both reasonable and justifiable.

[Contreras]

OH is a carer. Her employers pay her mileage which is covered by a dispensation.

however they do not pay mileage to the first client or from the last client. I appreciate the employer can have whatever policy they want, but should the mileage from first and last be claimable. If so I will put it on her satr.

In short, mileage to/from the first/last clients need not be treated any differently than mileage between clients.

If there is a permanent base then I see no reason not to claim tax relief for the mileage between home (or the permanent base) and the first/last clients.

Obviously what you can't do is claim for journeys between home and the permanent base.

If there is no permanent operating base however, it could be questioned whether any of the travel qualifies for relief. You could perhaps plead ignorance and simply accept the mileage payments but not claim extra relief on the SA, even though (IMHO, IANAA etc.) technically it should be all or nothing.

Some employees do not have a single site as a permanent workplace but instead have an employment for which their duties are defined by a particular geographical area. For these employees the whole of that geographical area is treated as their permanent workplace where all of the following conditions are met:

• the employee has no single place that is his or her permanent workplace and
• the employee attends the area regularly and
• the duties of the employee's employment are defined by reference to that area (see EIM32191) and
• if the area was to be treated as a workplace it would be a permanent workplace.

EIM32190 - Travel expenses: travel for necessary attendance: duties defined by reference to a particular area

[VectraMan]

Almost every contractor who claims mileage claims for the trip to the first client and back home from the last client, there being only one client. So I'd say that's perfectly okay.

[ASB]

You can't expense getting to and from your normal workplace (in our terms, the permanent one, as opposed to the temporary one). Since I assume your OH doesn't start from an office base each morning, I imagine that is the rationale they are using.

Might be worth a search on the HMRC website though...

Mal, I follow that and imagine that is part of it. But if I start my day at a meeting at a client site then the lower of home or office is claimable as far as I can work out.

however she does, as you surmise, start from home. So at a minimum I think the above should be claimable, but I think maybe she doesnt have a permanent workplace and its all claimable. Like a rep.

so far havent figured it frpm hmrc.

[malvolio]

OH is a carer. Her employers pay her mileage which is covered by a dispensation.

however they do not pay mileage to the first client or from the last client. I appreciate the employer can have whatever policy they want, but should the mileage from first and last be claimable. If so I will put it on her satr.

You can't expense getting to and from your normal workplace (in our terms, the permanent one, as opposed to the temporary one). Since I assume your OH doesn't start from an office base each morning, I imagine that is the rationale they are using.

Might be worth a search on the HMRC website though...

[ASB]

OH is a carer. Her employers pay her mileage which is covered by a dispensation.

however they do not pay mileage to the first client or from the last client. I appreciate the employer can have whatever policy they want, but should the mileage from first and last be claimable. If so I will put it on her satr.