Mileage claim for DJ

Permanent workplace

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Self employed DJ is looking to make a mileage claim for business trips. He works at 5/6 different venues, one of which he works every Friday/Saturday night. He works four nights per week.

There is no formal contract in place with that particular client but on the basis that he works there more than 40% of the time, can I assume this would be a permanent work place and therefore travel to that site would not be allowable?

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By David Gordon FCCA
31st Jan 2020 10:48

No, absolutely not.
By the very nature of the business DJs and theatricals of all sorts perform at fixed venues.

Travel and or transport to and from the venue is an allowable cost.

I speak as accountant and father to a popular DJ.
Also, as some-time accountant to professional choirmaster and similar persons.

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By The Dullard
31st Jan 2020 10:52

I don't completely agree with David. It's not as cut and dried as that. HMRC are likely to argue the toss in these circumstances and could well win at tribunal, depending on the precise facts.

The 40% test is irrelevant to a self-employed person. That applies to employees.

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By geoffmw1
31st Jan 2020 14:28

On the assumption that he brings his own record collection mileage claim would be unlimited

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Pile of Stones
By Beach Accountancy
31st Jan 2020 15:07

How long has he worked at this venue? HMRC would look at the length of the service provided.

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By rosataylor
31st Jan 2020 16:47

As long as the turnoverdoes not exceed VAT threshold, its allowable.

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