40p mileage allowance away from home base?
 

40p mileage allowance away from contracted home base?

Have trawlled through previous posts trying to find the answer. Still unsure due to non of the posts relating to my situation.

I have a permenant contract, my contracted base is up north and for the winter I agreed to a sourthern temporay base (more flying). The company is not paying for any travel costs to and from my home. Can I claim the 40p a mile back from the tax man at the end of the year? Has any one had any similar experiences any thoughts gratefully appreciated.

Probably depends on the definition of 'temporary base' I would call the HMRC helpline, (numbers on the HMRC website) I have always found them to be very helpful and willing to give accurate advice. They have saved me a few quid in the past!

Firstly the HMRC are incredibly helpful on the phone - not at all like they're portrayed.

Secondly, 40p is the business rate per mile for the first 10,000 miles of business travel. Because you are BASED at A and HAVE to travel to B to work, provided you can back that up with evidence, you may well be able to claim.

While you're at it, look up Subsistence claims as well, as you can claim for meals provided your door-back to-door day is in excess of certain hours. I don't know your circumstances, but it's worth checking.

Best of luck either way.

There is a balpa leaflet from around 2007 which covers this in some detail. The definition of a temporary workplace was given as below. If you can get an up to date copy it would help as it is the basis of discussions between balpa and the taxman, and what the tax man will regard as reasonble expenses for the piloting profession.

"A temporary workplace exists if an employee
goes there to perform a task of limited duration.
However, if he or she spends over 40% of his
working time there, a temporary workplace will
only exist if it is anticipated that the employee
will be working there for less than 24 months."

It goes onto say:

"
Having established a temporary workplace, the
following travel expenses are eligible for relief:

1

All travel expenses between the temporary
workplace and the permanent
workplace, or any other business address.

2

Travel expenses between home and the
temporary workplace. Relief is restricted to
travel between the permanent and
temporary workplaces if the employee makes
a substantial stop at the permanent
workplace during his journey, although he
can merely pass the permanent workplace
without loss of relief."

You can claim 40p per mile up to 10,000 miles with some caveats.

The rules are here:Travel expenses: travel for necessary attendance: table of contents


I am not an accountant!!

Thank you all for the info.. Given a call to my tax office and as long as I have evidence that it is not my permanent base I will be able to claim the 40p per mile up to 10,000 miles then 25p there after. Some forms to fill out in April should see a nice cheque from the tax man :ok:

Sorry, but do you mean claim the full amount back from HMRC, or just the tax relief on the amount you would have been allowed to claim were your company paying the rate?

spread sheet on Computer forum
 

Method of calculating sum to claim is on this thread.

glf