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Posted Wed, 19 Oct 2022 11:10:55 GMT by RayJayVee
Hello, I work for a local authority as a Surveyor and attend several temporary construction sites within a geographical area in the borough on a daily bases. My permanent place of work is the councils offices but I only commute there once a week the rest of the week I work from home. I claim business mileage from the office to the building sites on the day I set off from the office. My question is when I am working from home , can I claim business mileage for the whole journey from my home address to the various temporary building sites. The sites I visit are closer to my home than my permanent place of work therefore my business mileage is less on the days I work from home. Thanks . Regards 
Posted Mon, 24 Oct 2022 12:44:15 GMT by HMRC Admin 17

Hi,
 
Given that you split your working time between your home and your office, you are regarded by HMRC as having
two 'permanent workplaces'. 

You can therefore claim the business mileage incurred when travelling from your home to work at one of your  'temporary worklaces' -
ie the construction sites within the designated geographical area.   

See link:

Ordinary commuting and private travel (490: Chapter 3)     .

Thank you .
Posted Wed, 26 Oct 2022 11:19:39 GMT by Federica Bertolini
I work as self-employed from home and occasionally two commercial sites to perform part of my duties. Am I able to claim mileage on my tax return?
Posted Wed, 02 Nov 2022 11:45:57 GMT by
Hi Federica Bertolini,

You can find guidance on claiming travel expenses at:

Expenses if you're self-employed

It will help you decide what is allowable and not allowable.

Further guidance can be found at:

BIM37675 - Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: accommodation and subsistence: sub-contractors

Thank you. 


 

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