Hi, I am slightly confused as to if I can claim mileage on the following: I am a self employed bookkeeper, one of my clients requires me to work at his office 4 days a week every week and I have also work from home for him on several occasions, can I claim the mileage to and from his premises or is this classed more as a permanent place of work therefore not tax deductible.
If the arrangement may go beyond 2 years then you are not allowed to claim it as a temporary workplace from the moment that it is possible that the arrangement will extend beyond two years even if you eventually work at the site for less than that amount of time.
A complication of this is the 40% rule which states that if over the past 24 months you have spent more than 40% of your time at a given workplace then you cannot claim travel expenses.
By the nature of the role that you describe I would say that the 24 month / 40% rule applies in your case and as 4 days per week, everyweek are spent working at the same work place making it a deemed permanent workplace.
Sorry, but I would say that in this instance travel expenses are not allowable for this position.
kind regards,
Shaun.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Is this really the case if it is one of many clients? I class my permanent work place as my home office. I do most of the work for my clients there but I have one or two where I spend a day a month or so at their premises doing bookkeeping. Does that count as a permanent place of work?
but the poster is stating a case of attending a client site for four days per week everyweek.
that is quite different to having many clients where you are not spending more than 40% of your time with a single client.
In your case princess(to my understanding) travel would be allowable.
kind regards,
Shaun.
__________________
Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
I think in Lisa's case there may be a case of employment, rather than self employment, as it does not matter if you call yourself self employed, it sounds like the work would not pass the self employed test. EG regular work, at a regular location, using someone elses equipment etc. It is often the case that an employer wil prefer a "self employed" person so that they can avoid employer NI contributions, and the legal hassles of PAYE, and employment law. If however it passes the employment status test, as self employed, then I think all travel will deductible. If Lisa operates as a limited company, then I would agree with Shaun that the time periods/ 40% would kick in
In a case where you are itinerant, eg your home is your base, and you travel from one client to another to carry out your trade or profession (it does not matter if the travel is several in one day, or one every week)
Extract from BIM37620, gives some detail but follow some of the other links for other scenarios
sorry yes, missed that point. I was also on the phone to BT asking why my broadband speed is so rubbish. Turns out they decided to put a cap on the speed on my line for no reason whatsoever. 0.25mbps is really not enough!
