Client has been working for same employer for over 24 months. He has to go to the employers office once a week (so 20% of the week).
Is this deemed a permanent workplace (over 24 months) or temporary workplace (under 40% a week).
Its a while since I looked at this and despite looking at the rules again not entirely sure!
Replies (10)
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The mileage paid to the employee would be a tax deductible business expense for the employer but would be taxable for the employee since it isn’t a business trip.
If I ever work out what “Attendance for a temporary purpose” means, I’ll let you know.
HMRC guidance contains various examples. I’m sure you’ll find one to fit your facts. (Caveat about it being HMRC ….)
I believe you're misinterpreting several of the rules.
24 months should only ever be in consideration if you determine a workplace is a temporary one. Because being there for over 24 months could turn it into a permanent workplace. But being in a workplace less than 24 months won't ever make a permanent workplace temporary.
Neither can spending less than 40% there turn a permanent workplace into a temporary one.
Agree. If this is the only workplace he has and he goes in every week, it's hard to see any outcome other than it's a permanent workplace.
If he does it for more than two years, that's another nail in a coffin already firmly nailed down.
'If he does it for more than two years, that's another nail in a coffin already firmly nailed down.'
Brilliant visual image
Correct ... https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32065
But as per gillybean04 that is without any consideration of '24 months' ... it was permanent from day one (hint: permanent is not the same as continuous, hence you can have more than one permanent workplace concurrently).