For years I have struggled with finding the correct way to calculate how much I should be claiming on my self assessment when it comes to variable home to work destinations which can vary on a day by day basis. There appears to be no info from HMRC on this and given how many people do this I would have thought they would clear up the guidance.
I have deliberately not given myself a base at work so I can be completely agile and I practically use my home, my car and coffee shops as a base.
My company HQ is a 28 mile home to work distance either way, therefore I have been using this as a figure for practical purposes when making mileage claims for self assessment purposes.
Given that all my travelling is within a 15 mile radius of my HQ and I tend to visit several places within the same day, I treat my first visit as my home to work journey and then claim from my employer all subsequent travel within the area until I leave the last place I visited for home.
This often means my home to work and work to home journey is a little more than 28 miles (home to HQ) by between 2 and 5 miles each way per day. Therefore I claim the additional up to 10 miles per day at the 45p rate as I don't claim this aspect from my employer.
Does anyone disagree with this or have a better way of doing it? Should I be able to claim the whole home to work area and return each day given I could probably class my home as my base given I also work a couple of days a week at home?
If you read the actual available HMRC guidance, it states that "You cannot claim home to work journeys but you can if its a temporary place of work." This is all that is available.... so what if my home is my base or I have no base? And what constitutes as a temporary place of work? If I claimed my annual home to work and return journeys each day I would be claiming about 8,000 miles x £0.45 = £3,600 expense on my self assessment. However I am currently just claiming the surplus circa 10 miles per day so 1,000 miles x £0.45 = £450 expenses.