My client runs a (limited) company that holds outdoor group fitness sessions. He uses a privately owned vehicle to travel from home - the company's registered address - to various outdoor locations e.g. parks. Am I correct in thinking he could claim mileage expenses from the company for these journeys from home to each session?
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Yes the company can pay him mileage. HMRC advice is here
https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-f...
Your job is surely not to decide what HMRC would think, but instead to make up your own mind what is correct and satisfy yourself that you can justify that to the client, HMRC, and anyone else that challenges it. You are working for your client, not for HMRC.
I believe he may travel to 2-3 different locations between 1-4 times per week.
Obviously what I can't decide is whether these locations could be considered by HMRC to be normal/permanent places of work and thus tax relief would not be allowable on these journeys.
Are these 2-3 different locations the same 2-3 different location s every week ? If they are, it sounds awfully like ordinary commuting. If not, I think you're grand.
Ah! you've got to love the "grey areas" of tax compliance.
Since my client's locations are the same three every week, I am now inclined to think that travel to and from them could be considered ordinary commuting.
Try looking at booklet 490, that will help.
Temporary workplace rules and 40% test.