Claiming travel above amounts paid by employer on SA

[northernladuk]

A recent post just reminded me of something I need to look in to. This is for my other half's employment so slightly different to contracting but it's about claiming back on the SA so should be exactly the same as an inside gig.

We are waiting to find out but I believe her company pays her mileage under the 45p a mile rate so we can claim the difference back. Looking in to that.
She has to travel to University two days a week as it's a training type employment. Attendenance to uni is terms of the employment but she found out a few months in when her claim got refused that they won't pay mileage to uni, only for training courses. Could argue that with her employer but she doesn't want to get in to it with them. We think we can claim this from SA as it's mandatory to the job, it's just a policy decision so falls clearly in to travelling for work not re-imbursed by the client.

Anyone think otherwise?

[eek]

A recent post just reminded me of something I need to look in to. This is for my other half's employment so slightly different to contracting but it's about claiming back on the SA so should be exactly the same as an inside gig.

We are waiting to find out but I believe her company pays her mileage under the 45p a mile rate so we can claim the difference back. Looking in to that.
She has to travel to University two days a week as it's a training type employment. Attendenance to uni is terms of the employment but she found out a few months in when her claim got refused that they won't pay mileage to uni, only for training courses. Could argue that with her employer but she doesn't want to get in to it with them. We think we can claim this from SA as it's mandatory to the job, it's just a policy decision so falls clearly in to travelling for work not re-imbursed by the client.

Anyone think otherwise?

I will post the same thing as the other post but it's complex and will depend on where HMRC regard Uni as a temporary "workspace".

The HMRC rules on this are complex and centre on the definitions of 'permanent workplace' and 'temporary workplace':

• A permanent workplace is somewhere the employee attends regularly for the performance of their duties. Attendance is regular if it is frequent or follows a pattern, so that fortnightly travel, for example, is capable of being regarded as regular.
• A temporary workplace is somewhere the employee goes only to perform a task of limited duration or for a temporary purpose. Where an employee has spent, or is likely to spend, 40% or more of their working time at a particular workplace over a period of more than 24 months, HMRC will treat it as a permanent workplace rather than a temporary workplace.

If an employee works from home full-time, they can get tax relief on the unreimbursed travel costs of travelling to the office - provided that the trip is not undertaken regularly and HMRC accepts that the office is a temporary workplace. They can also get relief on the costs of travelling to another temporary workplace such as a client's premises.

[lucyclarityumbrella]

You will need to look at location of work on the contractual arrangements too, and whether it becomes a "regular commute" or not?