Are there any hard and fast rules on what constitutes itinerant travel and what doesn't? I understand that in the case of, say a self employed hairdresser who works from a salon, that her expenses between home and salon would not be allowable, but if she was a mobile hairdresser working from home, she could claim the cost of all travel from leaving home in the morning to getting back home at night.
I was reading a post on ukbf, which linked to this http://www.hmrc.gov.uk/manuals/bimmanual/bim37620.htm and I gather the Judge allowed the home to site expenses but that each case is considered on it's merits.
I'm looking at expanding my CIS portfolio next year, but how would I decide when an itinerant place of work becomes a permanent place of work? The article mentions 3 weeks, but I know that subbies can be working at sites for several months before moving to a new site.
Also, what is the limit on distance, and is this linked into time. I can understand the commercial traveller not being able to claim home to Cornwall as this is his patch. But say a subby works in Glasgow for 3 weeks then moves to Manchester for two weeks the works in Cardiff for 3 weeks, how do they fare?
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John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
In the case in question it was stated that the taxpayer went to the sites using his own car and attempted to claim expenses for home to work which gives rise to the arguement in the horton case.
However, had the taxpayer used a van to travel to the sites then home to work for site based employee's is regarded as allowable which is one of the reasons that HMRC is so pinicity as to what exactly constitutes a van (as well as things like it being categorised as plant for AIA purposes).
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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.
Thanks Shaun. I can see that working for those on building sites and the like. Is there a time limit or a distance limit, or does each case rest on it's own circumstances?
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John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
In the construction industry our employees are expected to get themselves to our offices then thier diesel for the vans are paid for them to get to site (if they go straight to site we usually pay it if they have a van but if they have a car they are taxed on it)
