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Where Taxpayers and Advisers Meet

Working from home - tax relief on mileage to office

dg8123
Posts:17
Joined:Wed Aug 06, 2008 4:02 pm
Working from home - tax relief on mileage to office

Postby dg8123 » Thu Aug 28, 2014 10:11 pm

Evening,

As I am employed to work from home, but travel into the office at least once a week, am I eligible to claim tax relief on the mileage from home to the office?

I have struggled to get a straight answer off of HMRC.

Thanks in advance.

section 44
Posts:4467
Joined:Thu Oct 30, 2008 12:47 pm

Re: Working from home - tax relief on mileage to office

Postby section 44 » Fri Aug 29, 2014 12:20 pm

yes

bd6759
Posts:4262
Joined:Sat Feb 01, 2014 3:26 pm

Re: Working from home - tax relief on mileage to office

Postby bd6759 » Fri Aug 29, 2014 5:37 pm

No.
Travel to a permanent workplace is not allowed.

section 44
Posts:4467
Joined:Thu Oct 30, 2008 12:47 pm

Re: Working from home - tax relief on mileage to office

Postby section 44 » Fri Aug 29, 2014 5:44 pm

Travel to a permanent workplace is not allowed.
Agreed. However:
I am employed to work from home
the office isn't his workplace

LozaACCS
Posts:1504
Joined:Wed Aug 06, 2008 3:55 pm

Re: Working from home - tax relief on mileage to office

Postby LozaACCS » Sat Aug 30, 2014 8:24 am

It would be allowable if it were necessary for the EE to work from home, necessary in this context would be viewed very narrowly by HMRC, even then the deduction might be challenged under the duality of purpose principle

bd6759
Posts:4262
Joined:Sat Feb 01, 2014 3:26 pm

Re: Working from home - tax relief on mileage to office

Postby bd6759 » Sat Aug 30, 2014 9:58 am

the office isn't his workplace
Then what is it?

robbob
Posts:3228
Joined:Wed Aug 06, 2008 4:01 pm

Re: Working from home - tax relief on mileage to office

Postby robbob » Sat Aug 30, 2014 10:36 am

EIM32070 indicates that even if an employee attends a location only one day a week then it may be deemed a permanent workplace and therefore no tax relief would be allowable.
Even if the employee attends the workplace only on one or two days a week, if it is on a regular basis, the workplace may still be a permanent workplace.
http://www.hmrc.gov.uk/manuals/eimanual/EIM32070.htm

With regard to the "May" bit of the above advise EIM32140 gives some further advise, i would say IF the factors indicate there is a permanence to the work there then it looks likely that relief would not be allowable.

http://www.hmrc.gov.uk/manuals/eimanual/EIM32140.htm

Note if the one day a week at that office is only needed for temporary period that is expected to last than two years (unless its all of the employment) - then there may be much more scope for claiming under the temporary workplace rules - it doesn't sound like this is the case here though.

section 44
Posts:4467
Joined:Thu Oct 30, 2008 12:47 pm

Re: Working from home - tax relief on mileage to office

Postby section 44 » Mon Sep 01, 2014 9:09 am

This sounds clear to me:
I am employed to work from home

robbob
Posts:3228
Joined:Wed Aug 06, 2008 4:01 pm

Re: Working from home - tax relief on mileage to office

Postby robbob » Mon Sep 01, 2014 9:59 am

section 44
This sounds clear to me:

dg8123 wrote:
I am employed to work from home
What the OP said is clear - all i am saying is the facts of the arrangement seem to suggest that the OP is working from home 4 days a week and work 1 day week (possibly more) - hence the DOUBT as to whether they have multiple permanent workplaces .

dg8123
Posts:17
Joined:Wed Aug 06, 2008 4:02 pm

Re: Working from home - tax relief on mileage to office

Postby dg8123 » Mon Sep 01, 2014 2:01 pm

Thanks All. This appears to be a very grey area.

To be more specific.

- My contract states home as my place of work
- I travel into the office once or twice a week for meetings or catchups
- This is on going and not a temporary arrangement

The above points suggest I can not claim tax relief.


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