P87 Mileage Allowance Relief

stenotts

I am trying to claim mileage allowance relief. I have submitted a p87 claim form but I am struggling to get a definitive response from HMRC.

I am employed (PAYE) and distance from home to office is 50 miles round trip. On occasion I have to go to other sites for meetings etc, if this is the case I will travel there straight from home and not go into the office. The distance travelled on these occasions is less than if I were to go into the office.

Am I still allowed to claim mileage allowance relief on these journeys? I have recieved various conflicting answers from HMRC (largely after they ignored me for almost 6 months). I was told today that as the distance travelled is less than if I travel to my permanent office I am unable to claim (as HMRC say it's my choice to travel from home rather than go into the office first). But I have read that as these trips are not classed as ordinary commuting, the fact they are less than my home to office trip is irrelevant and I am still able to claim mileage allowance relief on those journeys.

Any advice would be greatly appreciated, I am at my whits end with HMRC and posting on here is one last attempt to get it sorted before I cut my losses and give up!

booksurr

there may still be a few people at HMRC who remember the old rules which did indeed require commuting deduction. There may be others who cannot tell and old rule from a new rule when looking it up on screen. However, you are quite right that under current rules you do not deduct commuting mileage from your trip if you go from home to a temporary workplace - the whole trip is simply business mileage.

refer them to this:
https://www.gov.uk/government/publications/490-employee-travel-a-tax-and-nics-guide

i will take as read that it is not a depot or similar location you "regularly" attend as a condition of your employment (ie it is not a temporary workplace) Read chapter 3 and especially sections 3.13 - 3.18

as for route read section 5.9