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Posted Wed, 18 Oct 2023 12:32:54 GMT by
As a self employed cleaner with 2 contracts which I visit every week, do I put down car expenses for these? One of them is for 5.5 hours and the other for 3 hours. The guidance says you cannot claim between home and work but I am confused as I could class my home as my 'office' as that is where I do my invoices, emails and records. I also read about the 40% rule which states that if you attend a place of work for less than 40% of you time then that is classed as a temporary place of work. Please can you clarify what I should be putting on my self assessment form?
Posted Fri, 20 Oct 2023 14:47:30 GMT by HMRC Admin 19 Response
Hi,

The following guidance advises that the costs of travel from home and a place of work are not allowable where one of the purposes of the travel is to allow the trader to live away from their place of work:  

BIM37635 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: home to work: predictability of places of work

The guidance below advises that where 'itinerant workers' consider their home to be their place of work, 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 guidance at EIM32075 defines a temporary workplace as a temporary workplace if an employee goes there only to perform a task of limited duration or for a temporary purpose.  

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

Thank you.
Posted Tue, 24 Oct 2023 08:38:41 GMT by
WarningThis post is currently being moderated and will be visible when it has been approved by a HMRC moderator.
Posted Thu, 26 Oct 2023 16:20:16 GMT by HMRC Admin 25 Response
Hi Kat21,
We can only provide guidance in this forum.
For a definitive answer, please telephone 0300 200 3300.
Thank you. 

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