I have an individual who is in full time employment in the energy sector, is required to work from home. Uses his own vehicle to visit potential clients to sign up on energy contracts and is paid commission.
he receives car allowance from employer but not the re-imbursement of business miles. I know that he can claim the mileage allowance to do this does he have to register on self assessment and complete a tax return?
He has worked with this company for 4years, and has never claimed, how many years can you go back?
I appreciate any comments and your time especially in such busy period.