possible to claim back the cost of working?

[anniebee]

Glad I found this forum, I am hoping someone will be able to give me some advice. I have 2 questions really.

Firstly, my husband is a teacher. In May last year he was made redundant and while he was looking for another post he worked a few odd days at a college 150 miles from home (because he thought he might get offered a permanent position)

My question is, as he didn't get a permanent position and it therefore couldn't be classed as a "job", would he be able to claim back any of the costs associated with this (travelling and subsistence) He was on JSA at the time and the Job Centre knew about the hours he worked so he wasn't doing anything dodgy. It was only one day a week for 4 weeks.

I am fairly sure I know the answer to the 2nd question as others have asked similar (I have been trawling the forums for a day or 2) but here goes....

My husband has now ended up taking a job in London which was the only position available. He is now working full-time, as an employee, 250 miles from home and the costs associated with this are ridiculous - about £200 accommodation and £100 fuel per week! It is almost not worth him doing it.

I know from other peoples experiences on this forum that he cannot at present claim any of this back as it is his choice (yeah right - some choice! unemployed and broke or take a job 250 miles from home)
But, if he were to re-negociate his contract so that he went "self-employed for a fixed term of say 6 months", would he be able to claim any of it back?

[Kitty Kat]

In short (as it's home time ):
- Was his 'job' an employment, did he have a payslip from them with tax deducted etc... or was he self employed? http://www.hmrc.gov.uk/employment-status/index.htm#1 might be a good read for you.

- Second point, on a similar note, HMRC aren't keen on people ceasing to be employees and becoming self employed so if this were to be done it would have to be done VERY well and carefully. But you are correct, travel to and from work is not an allowable expense, but it could be for a SE person going to a site.

I'm sure someone will give you a fuller and better answer though!

[mullet]

The "home to work" travel rules for the employed and self employed are pretty similar. In short, such costs are not allowable as a deduction against income. (Expenses are only ever deducted from income in order to work out taxable income; they are never claimed back pound for pound). The reason is because the costs merely place the worker in a position to do the work, they are not incurred on the job. Nor in this case are they the cost of travelling between one workplace and another.

You have alluded to the underlying reason for home to work costs not being allowable - it is because the location of a person's home is largely a matter of choice, meaning that there is an intrinsic, unquantifiable and inseparable private element to such costs.

Whether your husband is employed or self employed is not a matter of choice; it is based on the conditions of the engagement. Status could in some cases be changed by a different contract, but even if this were possible in your husband's case I doubt that it would make the travelling and accommodation/subsistence expenses allowable (because they would still be incurred in going to/from a single workplace).

[anniebee]

OK, many thanks both of you for the clafication. It is pretty much what I feared, but I was hopeful I might have missed something. I guess we are stuffed then until he can find a job nearer to home. A move to London is out of the question because of my work and family commitments.
Thanks anyway

[Loza]

You could consider forming a limited company, the registered office being your home.
Under the temporary work place rules the travelling costs would be allowable for two years, but only if the engagement at the outset was not expected to last for more than 2 years.
The down side is accountancy fees and the ever present danger of a challenge from HMRC under IR 35.