Mileage claim on self assessment

dollarmonkey

Hi,

I hoped someone on the forum could help regarding my mileage claim on my self assessment.

I am a contractor for a university, every year getting offered a 9 month contract. October to June, 3 months no work, and for the last 3 years have been fortunate enough to be reordered the contract the following October.

Because there is the gap every year (not continuous employment) can I claim the mileage for the commute as it's a temporary workplace and doesn't fit into the 24 month rule?

Any help would be appreciated.

Thank you

Dazed_and_confused

You appear to have a fundamental misunderstanding of the 24 month rule.

It sounds very much like a permanent workplace not temporary.

By your reasoning anyone who had a job which lasted less than 2 years could claim their communing costs.

Take a look at HMRC booklet 490 on gov.uk.

dollarmonkey

Not quite- I am employed as a contractor by the university, not as an employee, as someone who is self employed, and offered work as a contractor for 9 months. Then offered a new contract the following year.

But thank you for your guidance, will check it out.

00ec25

as you appreciate, the 2 year rule is relevant to your circumstances, but also as pointed out above, the fact you have repeated work over > 2 years is a factor

what do you do in the other 3 months? Do you have genuine other clients or is your "self-employment" in reality something that should fall within IR35 or just outright employee?

are "you" a sole trader or a company?
just because you "are" self employed does not mean you cannot be held to be commuting in certain circumstances

Pennywise

What other "temporary" workplaces do you attend?

Personally I think you fall foul of the habitual test - i.e. the pattern of travel seems pretty fixed.

I'd also be wary whether you were genuinely self employed in the first place or whether it is disguised employment.

unholyangel

http://www.legislation.gov.uk/ukpga/2003/1/section/339

(4)A place which the employee regularly attends in the performance of the duties of the employment is treated as a permanent workplace and not a temporary workplace if—
(a)it forms the base from which those duties are performed, or
(b)the tasks to be carried out in the performance of those duties are allocated there.

(5)A place is not regarded as a temporary workplace if the employee’s attendance is—
(a)in the course of a period of continuous work at that place—
(i)lasting more than 24 months, or
(ii)comprising all or almost all of the period for which the employee is likely to hold the employment, or
(b)at a time when it is reasonable to assume that it will be in the course of such a period.

So the fact the contract itself lasts less than 2 years does not make it temporary.

djramone

Hi, I am on zero hour contract as a cleaner on PAYE. I travel between different residential and commercial properties on a daily basis. Can I claim mileage/fuel allowance?

Grumpy_chap

djramone said:

Hi, I am on zero hour contract as a cleaner on PAYE. I travel between different residential and commercial properties on a daily basis. Can I claim mileage/fuel allowance?

This would be better as a new thread to prevent people responding to the original OP.