mileage claim for home based companies

mileage claim for home based companies

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I am interested in people's views on what is tax deductible business mileage in this situation:

The admin of an owner/director managed company supplying sport coaches is based at home. The director also coaches at various leisure centres. What is the tax deductible business mileage? From home to leisure centres or only from leisure centre to leisure centre? Is the journey from home to leisure centre "normal commuting?"
 

The HMRC has not been helpful and obfuscated around the issue.

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By Steve Kesby
11th Jun 2015 10:34

It depends

If he does not spend more than 40% of his working time at any particular leisure centre, then all of the travelling (home to leisure centres and leisure centre to leisure centre) will be business travel, unless it is, as a matter of fact, private travel (eg because his going to a leisure centre for his own private purposes).

For any leisure centre where he does spend more than 40% of his time, once that position does, or is expected to, exceed 24 months, that leisure centre is a permanent workplace and journeys between it and his home are ordinary commuting, and thus private travel.

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Replying to tom123:
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By getting old
11th Jun 2015 10:49

Thank you Steve.

 

The HMRC could not decide whether the journeys to/from home satisfies the wholly and exclusively rule, does this not apply in your opinion?

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By Steve Kesby
11th Jun 2015 10:53

Not for a director of a company. There is a statutory test for employees (including directors).

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