Travel to temporary workplaces mileage claims.

I have a permanent workplace at a head office, but regularly work from home. My job role has a requirement to own my own car and be able to travel to several different construction sites (defined as temporary workplaces) to carry out contractual duties one or two days per month per project. My commute to my permanent workplace work would be approx 30 miles round trip. Since the pandemic, I regularly work from home and mileage claims from my home to the temporary workplaces have been paid in full. Recently we have been informed we must deduct our ordinary commute to the permanent workplace from all mileage claims regardless if we have travelled to the permanent workplace, even if the temporary workplace is only 18 miles, so in effect no compensation for the travel expenses incurred. However, if on the occasion of the travel to a temporary workplace, I travelled to the permanent workplace first and returned there afterwards , I would be entitled to the full mileage claim, less the ordinary commute. I refer to Ordinary Commuting and Private Travel 490 Chapter 3 : 3.36 Whether or not an employee’s home is a workplace does not affect the availability of tax relief for travel expenses. Travel expenses from home to a permanent workplace will only qualify for tax relief if the journey qualifies as travel in the performance of the duties of the employment. 3.39. An employee is not entitled to tax relief for journeys between their home and any other place attended for reasons other than work, even when home is a workplace. Such travel is private travel. Tax relief will of course be allowed for the costs incurred on travelling between the employee’s home and a temporary workplace. Has the guidance that has been provided by my employer incorrect in relation to mileage claims for travelling to temporary workplaces? Thank you in advance.

Hi,

No, it has not changed. Your employer has decided that they are not paying the charge and you will need to submit a claim to HMRC using P87 giving a full breakdown for the claim to be reviewed. You can see guidance here:

Claim tax relief for your job expenses

Thank you.

Can you please clarify: If the claim to my employer for business mileage should be made each month and at the end of the tax year a claim should be made using the P87? This claim and review will decide whether the additional deduction of ordinary commute will be considered. Or, should no claim be made to the employer for monthly reimbursement and a claim in full for all business mileage expenses at the year end of the tax year? Thank you.

Hi,

You would need to discuss with your employer when you make the claim with them. For HMRC the expenses claim would be at the tax year end. 

Thank you.