Employee expenses
Any advice greatfully received.
An employee (PAYE) works from home.
Occasionally has to travel to HO some miles away.
Are there any expenses that can be claimed against income (travel, use of home, capital allowance, overheads etc)
Many thanks
Comments
yes if...
There's a few "ifs" and "buts" but here is how we do it.
In the employee's contract of employment, is a statement that they are required to work from home. That is their base and they are not provided work-space at HO. They don't get a company car.
If they then travel to the HO for a sales meeting or whatever, then they can claim their 40ppm/25ppm using their own car. We don't pay the first 20 miles (not because you can't just because the director is tight!! haha. He says that most normal people have to travel 20 miles for work which they can't claim etc etc).
We agreed an amount with HMRC for "use of home as office" and they get that added to their tax-coding. This covers their use of electric, overheads, rent, mortgage interest etc etc. for working from home.
We put in a new telephone line which we pay for (separate to their home phone) and this line is in our company name and we pay BT direct etc for this. The employee only uses this for business use (at least that's what's in the contract. Whether they actually do or not I suppose we don't know). I think we are supposed to police this.
We had to do a H&R assessment on their office at home, desk, etc as you have to do that I believe.
Er what else. Can't think of anything else at the moment. Hope this helps a bit.
Paul