Hello,
Question regarding temporary workplaces and the claiming of mileage allowances
I have a client in the medical profession. Training within a speciality. One consistent employer but different locations every 6 months. Usually I see the training starting at the main or permanent location and then they progress to "satellite sites" which are basically temporary locations.
However this client is starting at a satellite site and has not worked previously at the main site.
Is it possible to qualify as a temporary workplace when it is the "first" location at a new employment and you have never actually worked at the main site.
Or can i say that the 1st location is always the permanent one and then the second and subsequent locations receive "temporary status"?
Thank you
Colin
Replies (4)
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Is training a duty of the employment? If not your question's irrelevant and you cannot claim the mileage for travel to training
Booklet 490 is likely to mislead you. HMRC has taken 2 pages of legislation, and turned it into a 77 page document to impose on you their interpretation of those two pages of legislation.
Travel between home and a permanent workplace is ordinary commuting, and so is not business mileage.
A permanent workplace is a place that the employee attends regularly in the performance of the employment duties, but which is not a temporary workplace.
A temporary workplace is a place that the employee attends for some temporary purpose.
However a place that the employee attends regularly, and which forms the base from which they perform their employment duties (eg head office) or where the tasks to be performed are allocated, is always a permanent workplace. Let's call this test 1.
A place is also always a permanent workplace if the employee spends or expects to spend more than 40% of their time there over a period of 24 months (or the entirety of their employment if shorter). Let's call this test 2.
An employee can have more than one permanent workplace.
It doesn't matter when in the employment the place concerned comes along.
So if the employee attends place 1 at the start of the employment and it is for 6 months certain, then test 2 does not make it a permanent workplace. If you apply test 1 and come up with it not being a permanent workplace, then chances are that it is a temporary workplace subject, of course, to test 3.
See http://www.legislation.gov.uk/ukpga/2003/1/section/339?view=plain The "significant extent" in subsection 6 is the 40% test. HMRC just made the 40% up.