Steve leaves home and heads to the office. After working there for an hour, he leaves to see a customer. In doing so, he catches a train and pays a fare of £15.00.
The amount that Steve can claim is £15.00.
The types of expenses that can be claimed under this category are as follows:
Travel costs, for example, train tickets, air or train fares.
The cost of using your own car, but only if your employer paid you less for doing so than the HMRC Approved Mileage Allowance Payments.
Accommodation and meals when you were away on business.
Let us assume that this temporary place of work is commutable from home, but accommodation is available. MOD would pay for the one return journey but you might chose to drive daily:
Then there is the 24-month rule:
Lucy is employed as a computer consultant. She works full-time at a site for 18 months developing the new computer system. The work is then extended a further 18 months at the same workplace, for the roll-out of the new system. The roll-out is subject to a separate contract between the employer and the client.
A deduction is due for the full cost of travelling to the site for the whole of the first 18 month contract but no deduction is due for the cost of travelling during any part of the second 18 month contract.
After the first 18 months the expectation changes.
In the latter case, if you were on a course and chose to commute then you can claim the extra not covered by HTD or whatever it is called now. Say the course is an OCU course and at the end you are posted to a sqn on that unit then it is likely to exceed 24 months and your claims would cease.
I contend that any work associated travel is claimable regardless of whether the MOD pays you anything.
Last edited by Pontius Navigator; 23rd March 2013 at 14:34.