Security guy travel expenses

Which is allowable

Didn't find your answer?

Self employed security guard. Uses own car. Works on one of the huge ports in north east. Travels from home [A] to a main office [B] situated on the port where all security guards are told which part of the port to go to and patrol. They then drive to this location [C].

Is mileage at 45p/mile allowable on the B-C part only? Or is this likely to be classed as home to work too and no mileage allowed?

Replies (1)

Please login or register to join the discussion.

avatar
By tonycourt
19th Jun 2018 15:08

I'm not trying to dodge the question about expenses, but it's loaded with other tax issues. I'll assume that the guards employment status is, as you suggest, self-employed (although given the job involved it's questionable). On that basis:

If the guard's base of operations is his home the allowable mileage is from there to each subsequent place of work.

If the guard's base of operations is the main office, then the allowable mileage is from there to the port.

You'll find the judgment in Powell v Jackman 2004 helpful.

Thanks (1)