Travel Expenses - Contractually Home Based.

Travel Expenses - Contractually Home Based - Can the Office Commute be Claimed?

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Hi, some recent changes have made a member of staff home based rather than office based. 

But with some office time still likely.

Will the commute to the office now be a claimable expense? I seem to remember something about regularity and the pattern of such trips but I'm not au fait with the latest updates especially since 2020 and everybody now working from home! Thank you

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By David Ex
09th Apr 2024 14:18
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Replying to David Ex:
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By oracle9
09th Apr 2024 14:24

That's exactly where I needed pointing thank you!!

On that basis and given a certain regularity in the office visits I don't think it would be a 'temporary workplace'.

My confusion lay in the contract being home based - does this have an impact? Or would the pattern of visits trump any of the contract wording?

Many thanks indeed

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Replying to oracle9:
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By David Ex
09th Apr 2024 14:28

oracle9 wrote:

My confusion lay in the contract being home based - does this have an impact? Or would the pattern of visits trump any of the contract wording?

I’m afraid my knowledge is very limited. That said, I’m certain what happens is key rather than what the contract says.

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By Bobbo
09th Apr 2024 15:27

Claimed from who?

The employee can "claim" the cost of commuting from the employer and the employer is free to pay it should it want to (or have contractually agreed to). Whether such payments can be made to the employee free of tax/NI deductions is another question entirely - is this what you meant to ask?

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By FactChecker
09th Apr 2024 16:28

And assuming so, is OP under the misapprehension (shared by many) that an employee can only have *one* 'permanent workplace'?

Regularity (a vague concept) is not the key part of the definition in: "A place is a permanent workplace if the employee attends it regularly for the performance of the duties of the employment and it’s not a temporary workplace."

What matter's is the last 5 words - and:
"A temporary workplace is somewhere the employee goes only to perform a task of limited duration or for a temporary purpose."

In this case (based on the imprecise info provided), neither home nor office meets the definition of a 'temporary workplace' - so *both* are a 'permanent workplace' and travel to/from either is commuting.

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Replying to FactChecker:
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By oracle9
10th Apr 2024 09:31

Thank you, this was really helpful to me.

And yes I know you there can be multiple permanent workplaces.

'Limited duration for temporary purpose' - this makes it crystal clear to me, thanks again.

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By Paul Crowley
09th Apr 2024 16:26

The workplace is not temporary.
Travel to a permanent place of work is normal commuting.

Otherwise it would be the easiest way to create a tax refund scheme at almost nil cost to the employer.

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By FactChecker
09th Apr 2024 21:39

Good to see (at the risk of sounding like Justin) that this - and the copious offshoot pages to which it points - support the precis conclusion I came to at 16:28 above.

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By Justin Bryant
10th Apr 2024 09:06

Good to see you sounding like Justin i.e. a with a very impressive and obviously correct answer! (Incidentally I recall seeing this question here before, so I did not bother answering it for that reason.)

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By oracle9
10th Apr 2024 09:32

Apologies for any repetition - all help greatly appreciated.

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By Mr J Andrews
11th Apr 2024 09:58

You might want to also read HMRC's rather dated - but very pointed - ''Business Guidance Note'' BGN006/09; generally attacking those with both employment and business activities.

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Replying to Mr J Andrews:
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By oracle9
11th Apr 2024 11:39

Thanks, I think I've seen that before for a doctor who did some private work and his travel not being wholly and exclusively for his main employment. Do you have a link to it please? Can't seem to find it on Google - not that I think it's relevant here but keen to re-read in any case. Cheers

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Replying to oracle9:
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By Mr J Andrews
11th Apr 2024 13:43

Good memory - that's the one.
No link I'm afraid . Just google HMRC BGN0006/09 to view this slanted memo.

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Replying to oracle9:
Stepurhan
By stepurhan
11th Apr 2024 16:10

oracle9 wrote:

Thanks, I think I've seen that before for a doctor who did some private work and his travel not being wholly and exclusively for his main employment.


I suspect you mean the Dr Samadian case. If you do a search for samadian case, you should find a bunch of links with varying levels of detail.
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