"I've been asked to look at our expenses policy and I think some staff may have fallen foul of the 40% rule. We have two offices. Usually, each person is assigned a base office and any travel they make to the other offices is reclaimable.
"I have, however, found that some employers work three days per week in their 'base office' and two days per week permanently in the other office. Therefore they are spending 40% of their time in one office but reclaiming their travel costs. The other office doesn't meet the definition of a temporary workplace.
"If I am correct that the expenses are ordinary commuting and not reclaimable who is responsible for the incorrect deduction of PAYE on these costs?"
You can see Good and Mooney’s answer from around 15 seconds into the video.
For the latest episode of TAXtv visit PTP Interactive. TAXtv is a monthly tax update programme available as an annual subscription from £199, (11 issues plus special editions) to view online, download from the internet or watch on DVD.
Tom is editor at AccountingWEB, responsible for all editorial content on the site. If you have a story that might interest us or wish to comment on the site's coverage get in touch via the site's private message function or Twitter DM (@AWebTom)