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Domestic care workers should record mileage

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Meredith McCammond explains why good mileage records are needed for tax and national minimum wage (NMW) purposes, particularly for care workers who travel between client’s homes. 

29th May 2020
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Domiciliary care workers (those that travel around looking after people in their own homes) are one of the few categories of workers that can legitimately claim their home to work travel costs as tax-deductible.

This claim is either under ITEPA 2003 s 337 because like a “service engineer who moves about from place to place during the day, carrying out repairs to domestic appliances at client’s premises” their duties inherently involve travelling (see EIM32366). Or it is because (even if the worker does not have a travelling appointment) it is likely that for many such workers, every place that they attend qualifies under the “temporary workplace” rules.

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By taxwizard
29th May 2020 19:19

Keeping mileage records is a chore. Easiest way and also provides irrefutable evidence to HMRC is through a mileage app which only costs a few pound a month.

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