Change of Permanent Workplace - mileage allowance? | AccountingWEB

Change of Permanent Workplace - mileage allowance?

Our client moved from their permanent workplace to a new location 15 miles away over 2 years ago. To help the employees with the additional fuel expense they have given 20p per mile to each employee who this adversely affects.

I am struggling to find any HMRC guidance or legislation on this as the guidance seems to be geared towards the relocation of an employee rather than the relocation of the employer.

As journeys from home to a permanent workplace are disallowable for mileage purposes should our client be submitting P11D forms for each of the employees who this affects. Is there any guidance on allowances or exempt amounts/periods for when this change of workplace happens?


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Euan MacLennan |
Euan MacLennan's picture

What currently happens

TommyJ |

I suspect this is being treated under the Temporary Workplace ru

frustratedwithhmrc |
frustratedwithhmrc's picture