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Posted Sun, 22 Jan 2023 08:46:22 GMT by Jirlam
I rent out 6 separate fields. 5 are used for grazing of horses and the 6th is used for dog exercising. The income derived is split between 2 people as a partnership. The land is formally registered with DEFRA and we receive a farming subsidy where the business address is my home address. The land in question is actually about 100 miles from my home address, it has no facilities ( ie no water, electric) it is just fields. I personally administer rent collection, completing forms for Defra and any general enquiries from my home office where I have my PC, internet, phone etc. I make occasional visits to the land for inspection purposes and also to check data for my Defra submission. The land was recently put up for sale and I have used agents local to the land to administer the sale. I also appointed a local solicitor to issue tenancy notices. Clearly this has involved an increase in visits to liaise and brief the sales team. I have always viewed my place of work as my home address where the business is registered with Defra and all day to day admin is carried out. Is this correct ( my home is my place of work) and leading from that my occasional but essential mileage particularly of recent date briefing the sales team is then presumably an allowable expense.
Posted Fri, 27 Jan 2023 12:34:16 GMT by HMRC Admin 20
Hi Jirlam,

It is ulitmately, your responsibility to determine and make the expenses claim based on the facts of your situation.  
You will need to determine where your place of business is.  
BIM37605 advises that the "The cost of travelling from home to place of work is generally disallowed, representing as it does the (private) choice of where to live and that such is separate from the place of work.
BIM37605 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: home to work
This would be the case if you have offices on the land in question or spent the majority of the time on the land.  
If the rental business is registered at your home address with DEFRA and the equipment used to run the rental business is based at your home address and there are no offices on the land in question and there were no regular journeys to the land (suggesting commuting), then your home address could be considered the of business and the cost of travelling between your home and the activity, would normally be an allowable expense. This would be a matter of fact.
 Any expenses claimed must be ‘wholly and exclusively’ for the purpose of business use.

Thank you.

Posted Sat, 28 Jan 2023 08:04:48 GMT by Anthony.n
Hi, Do i have to pay my employee pence per mile travelled and there fuel costs?
Posted Mon, 30 Jan 2023 15:25:32 GMT by HMRC Admin 10
Hi Anthony.n
You do not have to pay it, however you can do this, and in certain cases the payment may not need to be reported.
Please see this link for information on this:
Expenses and benefits: company cars and fuel  

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