use of home (again!!)

Posted by hfc1875 PM | on Thu, 19/08/2010 - 16:02 509 2 comments | report

client works from home and travels from manchester to liverpool 2/3 days per week on a contract. Whilst some preparatory work is carried out in the house the contractor prefers the client to be on-site as this is where the main work is carried out under the agreed contract. Client looking to claim mileage between the cities as business mileage (claim 40p per mile using car) ie the home would be recognised as a work base. I am not so sure on this as it seems to me that the main performance of the self employment contract is carried out onsite in liverpool. Client considers that home should qualify as business as some work is carried out there for other contracts and admin base also for business. would welcome comments especially re advisability of "business travel" claim - thanks

Comments

other contracts

cymraeg_draig | Thu, 19/08/2010 - 18:36 | Permalink

"as business as some work is carried out there for other contracts and admin base also for business."

The phrase "other contracts" seems to imply that he has several clients and does work for them at his home. This would indicate that his home is his place of business - and therefore travel is claimable. The question is - do the "other clients" form a reasonably part of his business.

Thanks for responses

hfc1875 | Fri, 20/08/2010 - 09:51 | Permalink

Currently client has one contract in Liverpool; there may be others in the future but it does appear that only one contract is carried out at a time so the question of travel would seem to be on a contract by contract basis - the client is a consultant not an iterinant worker with different temporary worksites - with just the one contract my feeling is that the home would not qualify as the main self employment activity requires to be conducted on onsite - would be obliged for other thoughts on this - thanks