My client (Sole Trader) has a static caravan near Doncaster that is a base when not working away. His business address is at my office 60 miles north for two reasons. 1, he can't receive mail at the caravan 2. I do all his admin work so it makes more sense.
Which address is the one HMRC will recognise when recording journey's for mileage allowance?
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John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
He stays in the caravan, but works at various sites. Last week it was Mansfield, this week Leicester and Lincoln. I would agree with you that the caravan should be the starting point, was looking for clarification that this was in line with HMRC rules.
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John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
As ever with HMRC its always vague but I've found where it says that he can't travel between home and work and as he owns the caravan and uses it as a base I don't see that it could be classed as a temporary workplace.
Exactly, its a permanent base so it should be the base for when he is travelling from there to other sites. He could I guess claim mileage from the caravan to your office if he ever has to visit there as a one off visit as that would be classed as a temporary site (if my interpretation is correct)
Ah right, I'm with you now. Are you saying he can't claim mileage from his caravan to his places of work, any reason why not? The first link you gave, I assume is from home to a permanent place of work. eg a hairdresser going from work to a salon. The others don't apply as they are employees.
Just to clarify, the caravan is static, he travels from there to the various sites he is working at.
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John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
That's the problem with HMRC isn't it. They don't make it clear which applies only to employees and which to self employed. I was always told by my accountant for example that I could claim mileage from my home to the two different schools I visited each week but if I had rented a permanent office I couldn't claim from home to there, the same as an employee couldn't.
I can find information on tinterweb from other accountancy firms touting for business giving their interpretation of the rules which ties in with what I was told such as here to pick a random example jf-financial.co.uk/2014/12/07/self-employed-freelancers-expenses-guide/ but finding the actual legislation will take a lot more time and effort than I've got at the moment I'm afraid!!!
Unless I'm misunderstanding - surely it is from where he actually leaving in the morning, or where he is leaving from that is important. I'd go with, where is he 4/7 of the week?AnAnything 4/7 or above is his home.
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Johnny - Owner of an overly-active keyboard.
A man who can read, yet doesn't, is in no way wiser than a man who can't.
Hi John
My understanding at first glance is that is the caravan is his home, not his base of operation and that he has one or three (?) bases of operation and therefore cannot claim the travel to them. But Im not sure there is enough enough for us to determine that without knowing a bit more about your client and what he does.
Not done the case law route (sorry no time!) but this one from our pal Portia might start you off in the right direction
Unless I'm misunderstanding - surely it is from where he actually leaving in the morning, or where he is leaving from that is important. I'd go with, where is he 4/7 of the week?AnAnything 4/7 or above is his home.
I thought it was wherever you laid your hat
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John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
Hi John My understanding at first glance is that is the caravan is his home, not his base of operation and that he has one or three (?) bases of operation and therefore cannot claim the travel to them. But Im not sure there is enough enough for us to determine that without knowing a bit more about your client and what he does.
Not done the case law route (sorry no time!) but this one from our pal Portia might start you off in the right direction
Seems that it would be better to err on the side of caution as this seems to be a bit of a hot potato and could be an expensive one to lose?
Hi, I was merely asking where his base should be, but we've now opened a new can of worms regarding whether mileage is actually claimable
Should have said, he's a commercial fence erector and works at various sites throughout the country (CIS) although the contractor he's subbing to at the moment is Yorkshire based, so the majority of the work will be within a 100 miles or so
Will need to research this one, it'll be a 2017/18 claim so no immediate panic, but my current understanding is that he can claim mileage based on Horton & Young, as long as he works at more than 2 sites through the year.
Hi Julie
Totally agree with you, the rules should be clear and consistent
Hi Johhny
A housing benefit officer is a job I could easily get my teeth into if I wasn't already working for myself. I think I would find it quite rewarding sorting peoples benefit claims out. I know, however, it can be a thankless task if someone is struggling against the system.
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John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
Seriously, you tend to dig a lot deeper into the questions than I do, which is not a bad thing at all. Think it comes from my Corporate days of 'trust nothing even if you can see it with your own eyes/always question it' that one!
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
