HELP: Mileage Cliams

SwanseaJack_3

Below is an extract from tax Bulletin 68 (http://www.hmrc.gov.uk/bulletins/tb68.htm)
The way I read it, is that you can claim mileage if you go into the office for a specific reason (e.g. Meeting), but cannot claim mileage if you go in just for a change of surroundings.
Now my question is: Can i claim this back on the P87 under "Other Expenses"? In my situation, i work from home, but have the option of going to an office 50 miles away. It is not always practical to go into the office, as it only has four desks, so its a first come/ first serve type of arragement. My company will not pay me for the travelling between home and the office, even ifs for specific reason (e.g. meeting).

Do i record the times i went into the office, e.g. 01/12/2008 100 Miles @ 10p / Mile.

Extract
Teleworkers: Reimbursed Expenses And Benefits For Employees Working At Home
Increasing numbers of employees are working wholly or partly at home. A recent report by The Work Foundation ("Time to go home: embracing the homeworking revolution" by Tim Dwelly and Yvonne Bennion) suggested that 2.2 million employees in the UK (about 7.4% of all employees) work at home at least one day a week using a telephone or computer. Around one million employees work mainly at home. The number of employees working at home is increasing by around 13% a year.
The great majority of these home workers are employees who are sometimes referred to as teleworkers; workers who rely on the use of computers and telecommunications to carry out office work at home. Government policy aims to support employers that seek to provide better work-life balance opportunities.
[FONT=&quot]Expense deductions[/FONT]
[FONT=&quot]Travel expenses[/FONT][FONT=&quot] The rules on travel for necessary attendance in Sections 338 and 339 ITEPA 2003 assist teleworkers. Relief is available for home to work travel unless that travel is ordinary commuting. Many teleworkers do not have an ordinary commuting journey and are entitled to tax relief for all of their business travel. Where those costs are met by the employer, they can be covered by a dispensation in the normal way.[/FONT]
[FONT=&quot]In this context the facts of the recent case of Kirkwood v Evans (74TC481) are slightly unusual. Mr Evans worked mainly at home but travelled regularly on one day each week to his employer's office. There was no evidence that he would do so for a limited duration or for a temporary purpose. So his employer's office was a permanent workplace and he was not entitled to tax relief for his travel. This simply shows that a teleworker might still have an ordinary commuting journey.[/FONT]
[FONT=&quot]Many teleworkers no longer use the employer's office as a permanent workplace. Visits to the employer's office become irregular or self-contained, so that the employer's office becomes a temporary workplace. For example, teleworkers may occasionally need to visit the office to attend team meetings or similar events. Irregular visits, or regular but self-contained visits, do not make the office a permanent workplace. Where the employer meets the cost of such visits they can be covered by a dispensation.[/FONT]
[FONT=&quot]Where a teleworker who was previously office based begins to work from home the status of the employer's office as a permanent workplace needs to be reconsidered in the light of the new working pattern. The fact that the employer's office was once a permanent workplace does not mean that it must remain one. [/FONT]

fengirl_2

Yes, but only if your contract says you work from home.