Director's business mileage

Director's business mileage

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My client is an NHS hospital doctor who works privately also to see patients to prepare independent psychiatric reports per solicitor requests. These patients can be seen at their homes or in other hospitals where my client does not work.

The private business is set up through limited company where he is director.

The client's NHS employment is far and commutes daily on motorway. Sometimes he drives to see private patients in the same county he works in or the county that he resides in after his nhs job then comes back home on the motorway.

I have previously assumed the business mileage claim was from registered office( home address) to client. However, this works out more and I am not sure entirely correct.

Should the business mileage claim be from his nhs employment to client and back? Or is it always registered office to client?

Im thinking HMRC may argue that he cannot claim from registered office to client because he was going to come back home anyway. Also,it does not satisfy the 'wholly exclusive' test.

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By thehaggis
07th Dec 2014 16:29

Why would you claim from his home when that is clearly not the journey he makes?

If the journey home is via a patient, it is a question of degree if that detour changes the nature of the journey.  If the journey remains substantially ordinary commuting (NHS to Home), then it is not allowed.  Given that it is already a long way between home and NHS, it would need to be a significant detour to have any effect on the general nature of the journey.

There is no wholly and exclusively test for employees travel.

 

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