P87 Tax Relief for Expenses of Employment Query

MDM2011

I submitted my P87 to HM Revenue & Customs back in March 2013.

I was on a temporary contract for 8 months and put through a travel expenses claim.

They have not disputed my travel, but have stated that as I was employed through an agency (they did not pay for any of my travel), that I am unable to claim.

Could someone help with this?

The government website states that if you are not in permanent work and have worked at your temporary place of work for less than 22 months, that you would be entitled to claim for tax relief.

The only issue here is that I was temporary through a Recruitment Agency.

Many thanks

dori2o

I think you are misunderstanding 'Temporary place of work'.

This does not refer to someone working for an agency who does not have a permanent place of work, it refers to someone who is working for an employer and has a usual place of work, but is transferred to another site/office for a short period/secondment.

In these instances HMRC will allow the individual to claim for the additional mileage they need to travel in order to get to that place of work.

As an agency employee you don't have a defined place of work. You agree to accept work that is offerred by the agency and you are responsible for your commuting costs to and from work.

Unlike the employee being sent to another place of work by the employer, as an agency worker you are free to turn down the work offerred if you believe the travel is too far/costly.

HMRC do not give tax relief on commuting to/from an ordinary place of work, which for agency employees is wherever the business you are being contracted to is based I'm afraid.

That is what HMRC are trying to say in their letter