Are contractor travel expenses

Are contractor travel expenses

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Client is a newly formed personal services Ltd Company not falling foul of IR35, single Director with a contract for 6 months.

Registered Office address is home and servicing the contract will require daily commute including travel to train station by car, car parkin charge, train travel, taxi to client and then the whole lot in reverse.

As the contract is under 24 months, I am seeing these as temporary place of work and as such all travel expenses as fully allowable subject to the retention of receipts.

Have I missed anything?

Thank you 

  

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Euan's picture
By Euan MacLennan
05th Dec 2013 16:46

On the facts stated ...

... I agree that the travel expenses paid or reimbursed by the company would be allowed as a deduction for the company's tax purposes on the basis that the client normally works at home and is travelling to a temporary workplace.  The fact that the registered office of the company is at his home address is irrelevant.

I assume that you are familiar with Booklet 490 on Employee Travel.

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