Mileage allowance after 2 years contract

Client is a service company under IR35 and has been working on the same contract at the same premises for over two years now.  Registered office is home and has been claiming 40p per mile for office (home) to clients premises.

Can they still claim this after two years or is this then classed as a permanent place of work?

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Regular commuting

Euan MacLennan |
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