M Johnsen
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Ordinary Commuting - Duties defined by reference to a geographical area
I am a regional manager working within a geographical area, visiting sites and customers, the visits to the sites and customers I visit within the geographical area are random with no regular pattern to the visits - they are not permanent workplaces. I have an office outside of the geographical area which is between my home and the edge of the geographical area I manage, which I visit once a week, as the office is defined as a permanent place of work, I do not claim tax relief on those journey's. When I am visiting the sites and customers within the geographical area what level of tax relief should I be claiming, is it permissible to claim from home to the sites and customers visited which are not permenent workplaces?