Reply to: Milleage allowance after coming back to same client?

[Craig@Clarity]

The test in both cases fell due to both people not being an "itinerant trader".

The buzz word at the moment is "regular and predictable" but itinerant and frequent is what I think they were meant to say.

[Craig@Clarity]

I know. Just be aware

[eek]

Morning guys. Not directly related to the thread but in discussions about travel expenses and what is allowable; just be mindful that this area could be the current focus by Hector with the recent case of Dr Samadian vs HMRC and Noel White vs HMRC.

The test in both cases fell due to both people not being an "itinerant trader". They were both visiting locations regularly less than 40% of the time, but because they had been doing so for so long, they were simply just places of work...

[Craig@Clarity]

Morning guys. Not directly related to the thread but in discussions about travel expenses and what is allowable; just be mindful that this area could be the current focus by Hector with the recent case of Dr Samadian vs HMRC and Noel White vs HMRC.

[LisaContractorUmbrella]

erm,
now you lot are confusing me !

I worked full time on client for prior to the 5mth break.

So I would think the 40% rule affects me ....

Yes you are correct

[speling bee]

erm,
now you lot are confusing me !

I worked full time on client for prior to the 5mth break.

So I would think the 40% rule affects me ....

Assuming it's the same location, then you are almost certainly correct.

[css_jay99]

erm,
now you lot are confusing me !

I worked full time on client for prior to the 5mth break.

So I would think the 40% rule affects me ....

[speling bee]

You missed a full stop off the end of that.

I didn't like to point out that 'OK' should be capitalised thus, but now I feel compelled to.

[LisaContractorUmbrella]

You missed a full stop off the end of that.

[northernladuk]

Ok to clarify he cannot claim tax relief on the expense although I think you're being a bit pedantic

You missed a full stop off the end of that.

[speling bee]

Ok to clarify he cannot claim tax relief on the expense

[LisaContractorUmbrella]

Lisa, I am appalled. That is not correct and you know it.

Of course the OP can claim mileage.

Ok to clarify he cannot claim tax relief on the expense although I think you're being a bit pedantic

[speling bee]

Absolutely, you can claim the mileage allowance, providing it meets your employers expenses policy.

The correct question is "can I claim mileage without incurring a benefit in kind charge?", to which the answer would be no because of the 40% rule.

Better, but we still don't know how many days per week the OP was working on site before the 5 month break. But assuming full or near full time, you are correct.

[TheFaQQer]

I worked for a client for 5.5yrs which ended last year. I stopped claiming for mileage at the 2yr cut off years back.

I am now back 5months later with the same client. Can I start claiming mileage allowance again?

Absolutely, you can claim the mileage allowance, providing it meets your employers expenses policy.

The correct question is "can I claim mileage without incurring a benefit in kind charge?", to which the answer would be no because of the 40% rule.

[speling bee]

Afraid not - the 40% part of the 24 month rule applies here

Lisa, I am appalled. That is not correct and you know it.

Of course the OP can claim mileage.