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Posted Sun, 30 Oct 2022 09:23:01 GMT by Jirlam
Approx 20 years ago I was gifted 20 acres of agricultural land by my father. The land is 120 miles away from my home address and has been let throughout that period to 3 tenants for horse grazing. Management by me is very much hands off due to the distance and the nature of the tenancy agreements where the tenants are fully responsible for all ongoing maintenance of fences. I tend to visit perhaps 3 times a year and 1 of those visits would involve me supplying and delivering fence posts etc. Management on my part is dealing with phone calls, checking rent is paid by Direct debit on time and dealing with DEFRA. All this is achieved from my home address. 18 months ago a decision was made to sell the land and this process has involved more frequent visits to interview and appoint a land agent and solicitors for both conveyancing and dealing with serving notices. I consequently have completed more miles than usual in the last 18 months. A question arises about mileage being an "allowable expense" for my tax return. Is my place of work home? or is it the address of the land concerned?
Posted Thu, 03 Nov 2022 11:20:34 GMT by
Hi Jirlam, 

We are unable to comment on specific cases.

 It is up to you to decide if PIM2220 applies in your case.  

PIM2220 - Deductions: main types of expense: travelling expenses

Thank you. 


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