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Posted Fri, 27 Jan 2023 17:14:11 GMT by sippysilicone
hi, im a sole trader and work on building sites, being paid under CIS. i am a little unsure as to what constitutes a "regular place of work" as jobs can last anything from weeks to months. am i able to claim the 25p/45p a mile travel expenses under theese circumstances? i do not have an office or place of business, i commute from home to whereever the job site is located.
Posted Tue, 31 Jan 2023 15:44:52 GMT by HMRC Admin 19

The guidance below advises that where an ‘itinerant’ trader’s base of operations is at their residence, you should allow the costs of travelling between the residence and the sites at which the trader works.

BIM37620 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: to and between sites

The cost of travel from your home to your jobbing place of work, is an allowable expense. You can choose to use the simplified expenses. You can see more information here:

Simplified expenses if you're self-employed

Thank you.

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