Definition of business miles?

Robshelf

I've recently swapped away from a company car to the company's car cash allowance provision, they also provide me with a fuel card which Im allowed to use for private mileage.(Within reason)

As i understand it the balance of the fuel card is deemed a taxable benefit but I can claim business miles back at 45p per mile.(off the fuel cost not the payable tax)

Now then, we send samples for analysis every day and pay handsomely for collection; The company doing this happens to be 3 minutes drive away from my house.

I have volunteered to take them home with me and drop them off the following morning(theyd be shut by the time I get home) I am working under the impression that this now makes my drive home business rather than personal mileage. My query is firstly is that correct and secondly that being the case can I claim the return trip?
Im happy to do it regardless since it saves the company a shedload of money and means I get an extra 15 mins in bed every day but the tax relief would be nice too.

Thanks.

Skint_yet_Again

As a general rule business travel has to be carried out as part of the performance of your duties of employment.

http://www.hmrc.gov.uk/manuals/eimanual/EIM31650.htm

It is not enough to be relevant to your job or incurred in connection with the duties of your job. As this is not a duty of your employment and you have volunteered it appears that this is not a business journey and you cannot claim

ChiefGrasscutter

It also has to only and exclusively for business purposes.
So for instance if you were a self emplyed person went somewhere to get some business supplies and just so happened to pop into some other place nearby for some personal stuff for home then the entire journey there and back would not be allowed as deductable for business expenses.

Robshelf

Straying into a question of semantics here.

I pointed out the situation. I was asked by my boss if I'd mind. I didn't directly volunteer so to speak.

Surely if my boss asks me to do something thats in the performance of my duties?

For instance, the other day I drove down to the post office to send some company mail. Technically its not part of my job but I was at a loose end and nobody else was available. I was acting on company business but strictly speaking its not a defined part of my job, is that then not technically business mileage but youd be hard pressed to call it personal (not that it matters in this case. that was before I swaped back)

Robshelf

ChiefGrasscutter wrote: »

It also has to only and exclusively for business purposes.
So for instance if you were a self emplyed person went somewhere to get some business supplies and just so happened to pop into some other place nearby for some personal stuff for home then the entire journey there and back would not be allowed as deductable for business expenses.

But that situation would reward someone for making the same trip twice? Thats absurd.

jennifernil

ChiefGrasscutter wrote: »

It also has to only and exclusively for business purposes.
So for instance if you were a self emplyed person went somewhere to get some business supplies and just so happened to pop into some other place nearby for some personal stuff for home then the entire journey there and back would not be allowed as deductable for business expenses.

I am wondering how HMRC would know that you had stopped off en route for a personal purpose?

Savvy_Sue

I'm just wondering what whoever authorises your expenses would say to this claim?

Skint_yet_Again

Robshelf wrote: »

I have volunteered to take them home with me and drop them off the following morning(theyd be shut by the time I get home)

I am working under the impression that this now makes my drive home business rather than personal mileage.

Robshelf wrote: »

I was asked by my boss if I'd mind. I didn't directly volunteer so to speak.

Surely if my boss asks me to do something thats in the performance of my duties?

Just because your employer requires you to do something, it does not mean it is necessarily incurred. It appears that your employer asked if you "would mind". So this does not appear to be a requirement of your duties of employment

http://www.hmrc.gov.uk/manuals/eimanual/eim31647.htm

Also, the fact is that your journey is not wholly and exclusively for business, as you would need to go home anyway. The journey from home to work would also need to be travelled to put you in a position to do your job. To claim an expense you also have to have actually incurred costs, if the drop off is on your way to work you would not have incurred any additional costs

http://www.hmrc.gov.uk/manuals/eimanual/eim31630.htm

Hope that helps

System

You would be able to claim for any mileage over and above your normal commuting mileage, so if it is en route then you can not claim