Dentist – travel and subsistence costs?
The rules seem clear - no relief for travel expenses between home and “base of operations”.
But client is an Associate Dentist (self employed, and not a locum) and is thinking about dividing her week between two practices. One close to her UK home, one in another part of the country, where she would have to stay for a couple of nights each a week. Does this automatically mean there are two bases of ops, so no deduction allowed for travel?
"In the alternative", could a dentist ever be described as “itinerant”? Or would travel be allowable in the early weeks, while deciding if the arrangement is really workable? Finally, would it make any difference if the second practice was overseas (Europe)?
Any thoughts / advice would be much appreciated - many thanks.
Next please
Dentists could well be next in the firing line for protracted and painful treatment by HMRC.
Unless she has a surgery at her home then I think you are on a h
An accountant can work from home because we only need a laptop. A dentist needs equipment and accommodation for the people who wait patiently to be drilled etc.
Some live over the practice but many don't. These latter ones cannot claim deduction for home to work travel and, just because your client has two bases, I don't see that this alters anything. If she goes out on a domiciliary then the travel from surgery to patient's home and back is incurred in performance of the duties. Normal travel from home to work is simply not incurred in performance of the duties.