Travel Expenses on One Day PAYE

Legolas-woodelf

My first post, so here goes:

I have a full time Monday to Friday staff job to which I commute, obviously at my own expense. But I also occasionally work on a Sunday at a second job. Each Sunday contract is just for one day at a time. It probably averages out to about one a month, maybe two depending on my other commitments. But they're not regular - I just do the ones I can fit in. The Sunday jobs are always at the same location.

The Sunday employer is paying me PAYE and deducting tax at basic rate.

My question is, can I offset travel costs (I drive there, so pence per mile) to and from the Sunday job against tax? I already have to do a tax return because of other income, so not hard to arrange. But the HMRC rules surrounding travel expenses seem somewhat contradictory - for instance if the job is temporary (yes) I can deduct it, but if the job is at the same place (yes) I can't. If the job is regular (no) I can't deduct it, but if the job is not my normal commute (it isn't) I can.

Does anyone know how to tread a path through this forest of thorns?

Any thoughts or advice gratefully received.

Spidernick

Welcome to the boards.

The commuting costs rules for the second job are exactly the same as for your main job and are not allowable.

The temporary workplace rules are to cover instances such as being sent to work temporarily at another office, etc. So if your regular workplace was in London, but you were sent to work in Newcastle for six months (for example) then certain costs while in Newcastle would be allowable. Your circumstances do not fit the criteria.

I hope this helps.

TheCyclingProgrammer

Agree with the post above. You can have more than one permanent workplace. Your travel costs for the second job are ordinary commuting.

Legolas-woodelf

Thanks both. I had a feeling that was the case. It just seems strange to count the job as permanent when it isn't. I'm guessing even if I went down to one day a year, it would still count as permanent.

Hey ho - it was worth asking the question.

Thanks again for your help.

TheCyclingProgrammer

It!!!8217;s nothing to do with the job being temporary or permanent, but the workplace itself. You could have a job for one day but the location would be permanent for the duration of that job.

Legolas-woodelf

Ah, OK, yes that makes more sense.
Thanks for clarifying.