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Site-based Employee - Mileage Claims

puppet_master_2501
Posts: 4
Joined: Mon Mar 20, 2017 8:43 pm

Site-based Employee - Mileage Claims

Postby puppet_master_2501 » Mon Mar 20, 2017 8:46 pm

Hi All,

New to the forum!

Wondering if anyone could clarify something for me? It's a two parter regarding an employee in the construction trade:

1) If an employee is site based and thus has no permanent place of work - are they entitled to claim tax relief on all their mileage to and from each site within a year (assuming work at one site is no longer than a 24 month period).

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32132

And 2) If this is the case and the employee has not maintained detailed mileage records for previous tax years what would be the best approach with HMRC to claim back for previous tax years - would an estimate of 10,000 miles be acceptable?


Many thanks in advance for all your input :-)


puppet_master_2501

bd6759
Posts: 2020
Joined: Sat Feb 01, 2014 3:26 pm

Re: Site-based Employee - Mileage Claims

Postby bd6759 » Tue Mar 21, 2017 11:42 pm

Temporary workplace rules are a bit more complicated than that. You must be on a permanent contract and each place you attend must not be for a period that is likely to be more than 24 months. The jouneys to each site must be signifcantly different. Moving to a site in the same proximity is likley to treated as a similar journey.

A figure plucked from thin air is not an estimate and is not acceptable. An estimate based on where he lives and where he worked, and the number of journeys he will have made will be necessary.

puppet_master_2501
Posts: 4
Joined: Mon Mar 20, 2017 8:43 pm

Re: Site-based Employee - Mileage Claims

Postby puppet_master_2501 » Wed Mar 22, 2017 8:26 pm

Hi bd6759.

Many thanks for your reply greatly appreciated.

This individual is on a permanent contract of employment.

He never works on a site for less than 24 months.

Journeys to sites can be in different towns / cities so would argue that is significant.

If we can generate some reasonable accurate mileage data - do you think a claim would be allowed?


Thanks,

bd6759
Posts: 2020
Joined: Sat Feb 01, 2014 3:26 pm

Re: Site-based Employee - Mileage Claims

Postby bd6759 » Wed Mar 22, 2017 10:39 pm

puppet_master_2501 wrote:He never works on a site for less than 24 months.

Then he is never at a temporary workplace.

puppet_master_2501
Posts: 4
Joined: Mon Mar 20, 2017 8:43 pm

Re: Site-based Employee - Mileage Claims

Postby puppet_master_2501 » Wed Mar 29, 2017 9:01 pm

bd6759 wrote:
puppet_master_2501 wrote:He never works on a site for less than 24 months.

Then he is never at a temporary workplace.


Hi bd6759.

Many thanks for the response.

So do you believe he could claim the mileage without having a permanent place of work?

Cheers,

puppet_master_2501

bd6759
Posts: 2020
Joined: Sat Feb 01, 2014 3:26 pm

Re: Site-based Employee - Mileage Claims

Postby bd6759 » Wed Mar 29, 2017 11:15 pm

A permanent workplace is a workplace that is not a temporary workplace.

If he is at a site for more than 24 months, that site it is not a temporary workplace. It is, therefore, a permanent workplace.

He cannot claim mileage for travel to a permanent workplace.

puppet_master_2501
Posts: 4
Joined: Mon Mar 20, 2017 8:43 pm

Re: Site-based Employee - Mileage Claims

Postby puppet_master_2501 » Fri Mar 31, 2017 8:34 pm

I have been such a d*ckhead.

My original reponse was wrong by a word.

I orginally put "He never works on a site for less than 24 months.".

Should have been "He never works on a site for MORE than 24 months.".

In this case it is all claimable then?

Many apologies for the confusion... going to bang me head against a wall now...


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