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Travel to work cost rule application

  • Member PM.Dip
  • Practice Licence
  • 11 posts
  • # 118701

Hi,

I'm doing a self-assessment for a tutor and would like opinions on whether all or just some of this travel is claimable.

Over 6 months, twice a week, she had been to employed collect a child from a childrens home and take them to a school in another location for lessons and return them later.  The child has moved 3 times in this period so she has collected them from different locations.

I know you cannot claim for travel to your regular place of work but I cannot decide whether her home journey to collect the child falls under the definition of travel to work. Or whether her official works starts when she leaves her home to collect the child. I think it's fine to claim for transporting the child to the school and back.

 

Thanks all,

 

Lucia, The analytical bookkeeper

  • Member PM.Dip
  • Practice Licence
  • 4 posts
  • # 118725

Lucia D said:

Hi,

I'm doing a self-assessment for a tutor and would like opinions on whether all or just some of this travel is claimable.

Over 6 months, twice a week, she had been to employed collect a child from a childrens home and take them to a school in another location for lessons and return them later.  The child has moved 3 times in this period so she has collected them from different locations.

I know you cannot claim for travel to your regular place of work but I cannot decide whether her home journey to collect the child falls under the definition of travel to work. Or whether her official works starts when she leaves her home to collect the child. I think it's fine to claim for transporting the child to the school and back.

 

Thanks all,

 

Lucia, The analytical bookkeeper


 Hi Lucia

 

It all depends on several things. Is the tutor an employee or self-employed? If an employee, is she a temporary or permanent employee? The 24-month rule could apply if she's an employee/contractor on a fixed term contract. Does the tutor have a permanent workplace and where is that? Or are there various locations that she visits which can be considered as temporary workplaces? Does her pay/fee include collecting the child or is that a separate billable expense item?

 

If the school where the tutoring occurs is considered as her permanent/regular workplace, then the journey to collect the child from the children's home could be considered as a business travel.

 

HMRC's booklet 490 (Employee travel - A tax and NICs guide for employers) gives lots of information and examples on various scenarios:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/877925/490.pdf

 

See HMRC's EIM32000 Manual for determining permanent and temporary workplaces: https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32000

 

To determine what is considered ordinary commuting, see HMRC's EIM32055 Manual: https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32055

 

I hope this all helps.

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