CIS - travelling expenses

There's nothing that permits deduction of fuel, only the cost of materials purchased

Taken the original way, there isn't anything that says that HMRC do not permit the supply of cream doughnuts as an expense for reducing CIS!

you must stop 20% on all monies except materials, so therefore you must stop 20% on travel expences.  but the sub contractor does not have to give a breakdown of the materials supplied and most of mine do a % of the job so it takes into account consumables etc!!

I thought that travel deductions could only be made on journeys 'for work', and not on journeys 'to work'.

For example....someone attending a conference for work purposes could claim the travel expenses. But someone travelling to their normal place of work could not claim expenses.

Otherwise we would all be claiming expenses for our normal daily commute to work and back.

Who owns the car? The company or the individual?

If the car is owned by the company, then the company should pay all the costs involved, but the individual will be taxed on a benefit in kind.

If the car is owned by the individual, then the individual should claim the business mileage back from the company.