Travel expenses : temporary workplace

Travel expenses : temporary workplace

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I have a couple of limited company directors who commute daily to London for their work.  I have been reviewing the rules on claiming travel expenses if to a temporary workplace and in particular the example given by HMRC at EIM32089.  One of my clients has a contract likely to last until the end of the year (it's been renewed a few times since he started work at the particular location in July 2010).  If he then gets a contract at a location within a few miles of the current contract it appears that the temporary workplace rules would apply.  Is it best not to claim the travel costs at all, otherwise what happens if it does turn out to meet the definition of a permanent workplace? 

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By Marion Hayes
16th Aug 2011 11:41

Cost the decider

Having read the rules I think that I would expect there to be a gap in the appointments. I would also expect there to be an additional cost in travel. If he is commuting daily and always gets an annual season ticket he is demonstrating his belief that there will be no change in employments. If in the run up to the end of the contract he changes to monthly tickets he has an additional cost due to his expectation of cessation, and I think that would qualify

If there are no demonstrable extra or reduced costs costs it reads as if you are right 

Marion

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