Tax relief for company car use for casual work

Pennywise

usedtobefaster said:

Thanks for all the useful comments and information , a lot to consider.

The conversation about permissions and insurance is something I had recently considered.  This casual work is now over, but it involved sports coaching for a charity and I'm involved in this through my pass time and voluntary coaching positions, so I don't know is this changes the conversation around insurance (SDP) it could be argued it's for pleasure as I'm not doing it for the income that's a useful addition.

As mentioned above, if it was travel from home to the same place of work for the entire period of working, then highly unlikely you'd qualify to claim the 45p rate anyway as it sounds like normal commuting to a permanent workplace.  If you didn't receive any income from that, then you can't claim the mileage against it anyway (even if it were allowable) as it's not a genuine self employment and there's no income to set the costs against.

sheramber

usedtobefaster said:

Thanks for all the useful comments and information , a lot to consider.

The conversation about permissions and insurance is something I had recently considered.  This casual work is now over, but it involved sports coaching for a charity and I'm involved in this through my pass time and voluntary coaching positions, so I don't know is this changes the conversation around insurance (SDP) it could be argued it's for pleasure as I'm not doing it for the income that's a useful addition.

Anybody could claim their day job was for pleasure and the income was a useful addition.

I don't think that would work with the insurance company.

Grumpy_chap

usedtobefaster said:

This casual work is now over, but it involved sports coaching for a charity and I'm involved in this through my pass time and voluntary coaching positions, so I don't know is this changes the conversation around insurance (SDP) it could be argued it's for pleasure as I'm not doing it for the income that's a useful addition.

In my view voluntary work for a charity is entirely different from what was said in the OP:

usedtobefaster said:

I’m employed under PAYE with employer A and have a company car through this employment.  I have picked up some casual work with employer B (the activities between employer A and B are completely unrelated) and not PAYE where I have to invoice for hours worked and as part of the invoices I can claim 45p/mi. 

If the second role is voluntary and you are only reimbursed expenses, then claiming the mileage associated with your time spent helping a charity is far more likely to be supported by the main job - indeed many employers have schemes to actively encourage their staff to take on meaningful out of work activity that benefits the community in the wider context.

usedtobefaster

Pennywise said:

usedtobefaster said:

Thanks for all the useful comments and information , a lot to consider.

The conversation about permissions and insurance is something I had recently considered.  This casual work is now over, but it involved sports coaching for a charity and I'm involved in this through my pass time and voluntary coaching positions, so I don't know is this changes the conversation around insurance (SDP) it could be argued it's for pleasure as I'm not doing it for the income that's a useful addition.

As mentioned above, if it was travel from home to the same place of work for the entire period of working, then highly unlikely you'd qualify to claim the 45p rate anyway as it sounds like normal commuting to a permanent workplace.  If you didn't receive any income from that, then you can't claim the mileage against it anyway (even if it were allowable) as it's not a genuine self employment and there's no income to set the costs against.

The activity was over 4 different weekends at 3 different locations so I don't think this could be classed as commuting and as it's self employment as an individual (not a registered company of any variety) would my home be considered to be the normal place of work.

Pennywise

usedtobefaster said:

Pennywise said:

usedtobefaster said:

Thanks for all the useful comments and information , a lot to consider.

The conversation about permissions and insurance is something I had recently considered.  This casual work is now over, but it involved sports coaching for a charity and I'm involved in this through my pass time and voluntary coaching positions, so I don't know is this changes the conversation around insurance (SDP) it could be argued it's for pleasure as I'm not doing it for the income that's a useful addition.

As mentioned above, if it was travel from home to the same place of work for the entire period of working, then highly unlikely you'd qualify to claim the 45p rate anyway as it sounds like normal commuting to a permanent workplace.  If you didn't receive any income from that, then you can't claim the mileage against it anyway (even if it were allowable) as it's not a genuine self employment and there's no income to set the costs against.

The activity was over 4 different weekends at 3 different locations so I don't think this could be classed as commuting and as it's self employment as an individual (not a registered company of any variety) would my home be considered to be the normal place of work.

Firstly, you're not generating income and not running a business, so even if it were allowable, there's no income to set it against, so no tax relief.

Re the different locations, you'd need your home to be the "normal place of work" for any claim for travel to other sites, so what "work" do you do at home?  There's lots of case law about what constitutes a home permanent workplace, such as wha you actually do there, how much time you spend working at home, etc etc.  But none of that is relevant as you're almost certainly not self employed if you're not working to generate an income.

usedtobefaster

Pennywise said:

usedtobefaster said:

Pennywise said:

usedtobefaster said:

Thanks for all the useful comments and information , a lot to consider.

The conversation about permissions and insurance is something I had recently considered.  This casual work is now over, but it involved sports coaching for a charity and I'm involved in this through my pass time and voluntary coaching positions, so I don't know is this changes the conversation around insurance (SDP) it could be argued it's for pleasure as I'm not doing it for the income that's a useful addition.

As mentioned above, if it was travel from home to the same place of work for the entire period of working, then highly unlikely you'd qualify to claim the 45p rate anyway as it sounds like normal commuting to a permanent workplace.  If you didn't receive any income from that, then you can't claim the mileage against it anyway (even if it were allowable) as it's not a genuine self employment and there's no income to set the costs against.

The activity was over 4 different weekends at 3 different locations so I don't think this could be classed as commuting and as it's self employment as an individual (not a registered company of any variety) would my home be considered to be the normal place of work.

Firstly, you're not generating income and not running a business, so even if it were allowable, there's no income to set it against, so no tax relief.

Re the different locations, you'd need your home to be the "normal place of work" for any claim for travel to other sites, so what "work" do you do at home?  There's lots of case law about what constitutes a home permanent workplace, such as wha you actually do there, how much time you spend working at home, etc etc.  But none of that is relevant as you're almost certainly not self employed if you're not working to generate an income.

Regarding the 1st point I'm receiving payment for services delivered (sports coaching), doesn't HMRC regards this as income whether I'm trading as any sort of business or an individual, and so this has to be declared?

My full time job is WFH (as are many others due to the last couple of years) but I'm officially based at an office location away from home.