I have a client who employs coaches that run sports clubs in various village halls. They travel from home to the halls, run the classes and then go home again. They travel to a number of halls each. My client has a home office but the coaches have no reason to go there so it is only the travel to halls. Would the halls be classes as their permanent place of work? I'm trying to work out whether they should be claiming mileage allowance for driving to the halls.
To me the scenario sounds as though the halls are not permanent work places.
see EIM32075 (which defines temporary workplace) and EIM32080 (which defines limited duration).
I would argue that the travel expenses should be allowable in this instance.
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.
Just because it s an allowable expense, that doesn't mean it has to be reimbursed. I have a client with employees who work at different locations and their expenses policy is not to pay mileage for the first or only trip of the day, but they do pay mileage if an employee travels from one visit to another.
Good point. I've suggested that. But sometimes the distance may be too far for it to be worth their while for a one hour class. Compromise at half the rate may be an idea.
Obviously, if your client doesn't pay the HMRC approved mileage rates to their employed coaches, their is nothing stopping the coaches getting tax relief for the difference for the two figures (i.e. between mileage rates calculated using HMRCs approved rates and the actual amount paid).
Easiest way for the employed coaches to make the claim is by completing the Form P87.
Thanks, but most of them aren't earning enough to be paying tax which is why it's a bit tricky to lower the rate. Will give the client the options and she can decide what's best.
