Temporary Workplace and Mileage Allowance / Other Tax Relief

[Previous]

Hello,

Hoping someone can give me some advice and confirm or correct my suspicions around Mileage Allowance Relief (& Tax Relief on Subsistence) in relation to day travel to one of my company’s other sites.

Essentially, I’m PAYE, I currently get a car allowance and the company pays advisory fuel rates only. For the last FY I’ve claimed Mileage Allowance Relief (+ Tax relief for meals etc.) when travelling to other company sites away from my home base.

My contracted base is in Bristol however I have to travel frequently to our Worcester site,

I do about 15,000 business miles a year, so due to the value of the MAR claim I have to complete a self-assessment.

I’m not at Worcester, or any other site more than 40% of my time.

My accountant (newly qualified, wife of a friend) has told me that come the end of this FY, If my work expect me to continue travelling to various sites then I’d no longer be able to claim MAR for the next FY.

Can anyone confirm if this is correct? My (admittedly) limited understanding is that as I’d not be in Worcester, or anywhere else, for more than 40% of my time then it isn’t a temporary site which’d then come under the 2 year rule and affect tax relief?

Thanks for your help!

[mfmman]

If by 'various sites' you mean a series of random visits to different locations (not unique each time), nothing regular such as 'every monday in Worcester' then I can't see that the passage of two years has changed anything.

Also the passage of two years might not have been relevant about the Worcester trips anyway, if they were always part of the role to a planned schedule for the forseable future then any travel payments could have counted as a benefit in kind from day 1

I don't know anything about tax allowance for meals, not seen that before. Only thing I have seen is that if I have an overnight stay I can claim expenses (not counted as BIK) for lunch as well as the usual hotel/breakfast as it wouldn't be practical to make a weeks worth of sandwiches

If you are PAYE why do you have an accountant?

[Eric Mc]

Accountants aren't just for the self employed, you know. We help anybody who asks.

[Previous]

The trips aren't really planned as being regular as such; Each trip is different and usually to support a specific unique event.

Sometimes it might be go to Worcester daily for a few weeks for a specific project, others just a day to help fix something.

Re why an accountant; Once your mileage allowance relief claim is over £2.5K (claim value, not rebate value) a Self Assessment is required. Once I knew a SA was required I started looking into what else can be legitimately claimed, If I have to do a SA then I may as well claim for working at home expenses etc.
Mates wife offered to do the SA, and can get through to HMRC quicker than me, so made sense.

Thanks for the reply - For clarity, Am I correct in thinking then that because the reasons for travel are unique, with no planned schedule, then I can still claim?

Edited by Previous on Friday 1st November 21:01

Edited by Previous on Friday 1st November 21:02