Travel expenses home to work temporary location

Travel expenses home to work temporary location

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My client works for a national company with stores all over the country

He started at one location (but that was never going to be a permanent location) for his first 6 months and travelled every day from home.  He has now been moved to another location which is likely to be temporary; it is 20 miles further away from home and so increases his mileage by 40 miles a day and travelling time by an hour.

It is likely that he may be moved to another location within a year and it could be anywhere in the UK

I have looked at HMRC website and whilst there are numerous examples quoted none quite match this.

I certainly feel you could argue his current move is to a temporary location and so his travel expenses are allowable. But was his first location temporary as well? Also if he moves again in say 6 months would that be a temporary location as well. If he moves every 6 - 12 months (with the same company ..) is each new location temporary or is each location permanent?

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By Steve Kesby
22nd Apr 2014 15:11

If it's all under one employment...

... which is a different concept to working for the same company (you can have a succession of separate employments with the same company) and it is never planned, expected or realised that he will be working at one location for more than 40% of his time over a period of two years, then they will all be temporary workplaces.

If on the other hands it is a series of separate employments at each individual location, then they're all permanent workplaces.

See the Ratcliff case.

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By soundadvice
22nd Apr 2014 15:19

Its all with one company. They just have different locations and like to move staff around as part of their management training. It is quite likely that he might work in 4 different locations in his first 24 months. So could they all be deemed temporary including the first one?

Many thanks

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