I'm acting for an employee in construction industry who is site based, working for a medium sized firm of house builders. Its sites don't usually last 2 years from start to finish and so there is, as a general rule, no expectation that the employee will have a permament workplace under 24 month rule and so mileage (to a temporary workplace) is allowable, not commuting. However, I'm putting in (to HMRC) 6 years of backdated P87's (to recover tax on mileage payments received at less than approved rates).
Question is this - does a site become a permanent workplace if, retrospectively, it's seen that the employee spent more than 40% of his time there over a 2 year period? Strikes me that this would be harsh and difficult to administer. (Annual P87 claims (as opposed to the 6 years worth I'm doing in one go) would have to be reviewed approx 1 year after submission if this is the case, to see if the year following the one being claimed for resulted in 24 months rule being relevant!)
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