A man is employed by a UK provider of rail maintenance. The employer sends our man to attend and make good repairs and resolve incidents at site; invariably all over the place. The employee uses his own car, and has to pay all tolls, parking etc etc. he receives no benefits from the employer. He makes no claim for mileage to his employer. He drives directly from his home to site, wherever that may be.
Is our guy allowed to claim his mileage as employment expenses against his Sch E income?
There is no permanent place of work as he gets directed to attend by the employer wherever repairs are required to be effected.
Thoughts?
Replies (7)
Please login or register to join the discussion.
why
does he have to incur expenses that would seem to be those of the employer? Is he perhaps getting a rate of pay that effectively includes average expenses?
why does it matter?
He gets paid what he gets paid - and pays tax on it - it doesn't matter whether the rate of pay is designed to notionally cover expenses. If he incurs expenditure W, E & N for his employment, and is not reimbursed by his employer, then he is entitled to claim against his earnings. End of story.
Sounds absolutely classic
If ever there was a clear case of a 'Temporary Workplace' this sounds like it. Tell your client to fill his boots on his next SA return!
Should be able to get prior years back too if he's been doing the job a while and never claimed. I know I did when it dawned that I wasn't getting the full 40p a mile from my employer.
I agree
that he can make all the claims mentionned. BUT that is only tax.
My point about rate of pay was to point out that an employer SHOULD normally reimburse all job related expenditure. If it is not the practice to do so then the rate of pay ought to reflect the fact. My point was therefore not simply a tax point