James

Hi, Thank you for the reply. Regarding the 'passenger rate' which you say would only apply (if applicable), my understanding from the GOV.UK guidance (https://www.gov.uk/expenses-and-benefits-business-travel-mileage/passenger-payments) is that it is available to employees using their own cars and carrying fellow employees as passengers - which does not apply in our situation, so I am unclear about how it could be claimed for. Can you share a link to the relevant guidance that confirms/describes the basis where the passenger rate would apply in our situation? Thank you.

My girlfriend recently started occasional temporary at a location that isn't her permanent workplace and is 80 miles from her permanent home. She doesn't drive, so we use my car for me to drive her to and from her permanent home and the temporary workplace. We don't live close to each other, so I also drive to and from her home (also 80 miles each way) to pick up and drop off for those journeys. I incur the initial expense of fuel and running costs, on the understanding that they will be repaid by her. I don't keep receipts for fuel purchases (which includes my private use), but I do keep a mileage log for these journeys. She is not paid any travel expenses by the employer. In this situation, what relief is available; how should it be claimed; and what documentation/information must be recorded or provided? The guidance (https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-work) says that reliefs are available when "Using your own vehicle for work", but doesn't say anything about relief for travel expenses incurred using vehicles owned and driven by someone else (e.g. a partner or friend) and who also incurs the initial fuel and running costs. From what I can see, EIM31800 and EIM31200 don't provide any information about this type of scenario.

I am making an instrument or deed of variation to redirect a deceased’s shares from a named beneficiary to a new beneficiary for IHT and CGT purposes. The IHT and CGT position is unchanged by the variation. Although I will include the specific statement necessary for that to take effect, do I need to notify HMRC’s CGT team of the variation? I have seen conflicting guidance about this and the IOV2 checklist only addresses notification in respect of IHT. I asked the IHT helpline and they confirmed that the IHT team doesn’t need notifying unless the IHT position changes, but couldn’t advise on the CGT aspect and redirected me to ask the CGT team.