Travel Expenses

tbkbt

Hey everyone. i got a notice that i have to do a tax return this year, not too sure why as i am PAYE but i used to be SE but this ended a couple years ago.
a few guys at my work have claimed for using their own car for work(we work in construction), so claiming mileage between house and different sites(temporary workplaces). They've done this using a company called RIFT, which 28& but im guessing i can do it myself. i used to have an accountant do my SA but I think i'l manage on my own now.
i have found [STRIKE]this link[/STRIKE] cant post links so search "Tax relief for travel and subsistence" on HMRC site but not too sure much beyond that.
Also i've just taken a good look at my p60 and it shows earnings under this employment and in previous employment, but ive been with this company for 2 years(going from 1st year apprentice to 2nd year? pay change in sept)?? can anyone shed some light on this?
Thanks.

TheCyclingProgrammer

The rules for tax relief on travel to a temporary workplace can be complicated:

http://www.hmrc.gov.uk/manuals/eimanual/eim32080.htm

In your case, you might need to first consider the area rule in determining if each site is a temporary workplace:

http://www.hmrc.gov.uk/manuals/eimanual/EIM32190.htm

If the sites can be considered temporary workplaces then you will then have to consider the 24 month rule assuming you spend more than 40% of your time at each location.

If you spend less than 24 months at each site, you finally need to consider if the change in site substantially affects your journey as if it isn't then each site is considered the same work place for the purposes of the 24 month rule.

booksurr

I note you say apprentice so presumably you are a permanent employee rather than an agency worker?

However, if you are in fact agency then have a read of this...http://www.hmrc.gov.uk/manuals/eimanual/eim32132.htm

as for your P60 query it is impossible to say without knowing how your company treats its apprentices for the purpose of employment legislation.

tbkbt

Thanks, it would seem that since most of my sites are roughly the same distance then i wouldn't qualify for travel expenses.
thanks for the help, better go fill in my SA before i forget.