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Associate dentist and 24 month rule

Is there any reason why 24 month rule wouldn't apply to an associate dentist

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I have a client who is a dentist operating through a limited company. He works at one practice and has done for some time mainly on NHS patients.

He joined me in January and this is his first set of accounts with me, although he's been trading like this for several years.

I am aware of the view from HMRC that associates are usually to be treated as self employed, not employees (https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4030). No problem there.

What I am not sure about is the mileage. He is attempting (in a very pushy way) to claim the mileage between his home and the place where he practices. My initial thoughts are Samadian and that this would not be allowable. The practice amounts to a permenant place of work surely, and therefore not only can he not claim it this year, he could never have claimed it as its clear he would have been engaged at the practice for over 24 months (or at least it would be a benefit in kind).

I've had the classic "I disagree. This is what I've always done. My old accountant was fine with it".

Am I missing something?

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By ireallyshouldknowthisbut
30th Oct 2019 15:29

I'll give you one guess why he moved...

Id do some extract from HMRC manuals, and enquire as to whether he would like to amend the prior year too............?

If he insists on leaving it in, then you say you will need to resign.

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By CJaneH
30th Oct 2019 16:00

Non technical response to this.

Motor expenses divide into private, commute and business.

Home to regular place of work is commute and not allowed for tax.

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