Employee travels to office one day a week

Employee travels to office one day a week - is mileage allowable

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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!

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RLI
By lionofludesch
04th Jun 2022 10:23

What does he do on the other four days ?

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By Matrix
04th Jun 2022 10:34

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.

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By arthurallan
04th Jun 2022 11:20

Employer does not reimburse any mileage but does pay a £500 a month car allowance which is taxed.
The other 4 days are split between working from home and visiting customers (varies from week to week)

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By David Ex
04th Jun 2022 11:22

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 ….)

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By gillybean04
04th Jun 2022 11:50

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.

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Replying to gillybean04:
RLI
By lionofludesch
04th Jun 2022 15:11

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.

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Replying to lionofludesch:
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By Paul Crowley
04th Jun 2022 15:30

'If he does it for more than two years, that's another nail in a coffin already firmly nailed down.'
Brilliant visual image

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By arthurallan
04th Jun 2022 16:53

Thanks everyone .. so a permanent workplace then

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By arthurallan
04th Jun 2022 16:53

Thanks everyone .. so a permanent workplace then

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Replying to arthurallan:
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By Hugo Fair
04th Jun 2022 17:24

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).

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