Home to office mileage

If my contract says my contractual base is particular office, but I only travel there 10 times in a year and the rest of the time I work from home, can I claim mileage allowance on my tax return?

Hi,

No as this would be a normal commute to work as the office space is provided.

Thank you.

Similar question If my contract does not state a place of work and office is over 150 miles away - can I claim tax relief for any travel costs to /from home and office? I generally travel to customer locations UK and oversea, overseas offices for other parts of the company and work from home or office rarely.

Hi,

The business income manual covers itinerant workers and the travel costs to and between sites, but places qualitive limits on the distance that an itinerant taxpayer could live from the locatation at which they normally carry on their trade, for the cost to be allowable.  

You would need to read the section of the court ruling, which can be found at:

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

Thank you.

Thank you, if the role does not qualify as itinerant ie. MD of company based more than 150 miles from home are there are qualifications on this basis to claim mileage. Even though role does require travel to many other locations (would this be itinerant)? Even though not actually written in contract and visited much less than 40% of the time, would the office still be seen by HMRC as permanent workplace?

Would the less than 40% rule mean this location could be seen as a temporary workplace (even if over 24 months) - what would constitute it being a permanent workplace by HMRC?

Hi,
Home to office does not qualify for travel expenses.
Thank you.

Hi,

You can see guidance and associated links here:

EIM32075 - Travel expenses: travel for necessary attendance: definitions: temporary workplace

Thank you.

I appreciate the response. In case the role does not meet the criteria for being itinerant, such as the Managing Director of a company based more than 150 miles away from home, are there any specific qualifications based on this factor to claim mileage? Although the role involves travel to various locations (would this be considered itinerant?), and even if it is not explicitly stated in the contract and the visits account for less than 40% of the time, would HMRC still consider the office as a permanent workplace? For the more info you can read this post [Deleted by Admin]

Thanks for the response , It appears that the post has been deleted?

Hi Lucas Devid,
Please refer to guidance here: 
EIM32075 - Travel expenses: travel for necessary attendance: definitions: temporary workplace
EIM32080 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule
Thank you. 

 

If an employee has a work from home contract but attends the registered office on a weekly basis can this be claimed as business millage?

Hi,

You will need to contact our Income Tax team who will look into that for you.

Income Tax: general enquiries

Thank you.

Hi, I am based at home as per my contract and work 3.5-4 days a week. One day a week I go into the office for a 2 hour meeting and on occasion have gone twice a week. Can I claim mileage for these meetings or does it count as a second work place as the same location each time? I am there a maximum of 11% of my working week if that.

Hi,

The guidance below confirms it is a temporary workplace and therefore qualifies for relief:

EIM32150 - Travel expenses: travel for necessary attendance: attendance for a temporary purpose

Thank you.