Claiming petrol for self employed with fixed base

Lumos

Free Member
Dec 26, 2013
1
0
43
Hi all

I have been preparing to submit my latest self assessment tax return and need some advice about my ability to claim petrol expenses. Here's some background:

I am self-employed but I am treated as a PAYE employee within the company that I am working with - that is to say, my 'role' with the company is secure for as long as the company retains the client that needs my services, but I submit the company I work with a monthly invoice (I'm not on their PAYE).

I work part-time (flexi) 30 hours a week for the company, and most of this time, I work remotely from home. I travel into their office once a week, and it will probably be twice a week as of 2014. I always travel to the same location and usually on the same day of the week, although this can be flexible - and the day of the week has changed from Monday to Tuesday over the 18 months that I've been travelling in.

And here's my confusion:

I'm not sure whether I can claim petrol for travel to the office, as I don't know if it's classed as a 'temporary location' (as per HMRC note BIM37620), given my status as a freelancer who is NOT on a fixed term contract, and the fact that I work remotely from home most of the week. I have no contract with the company, just a good working relationship, and a verbal agreement to come in once a week for the sake of efficiency. There is no legal obligation or contract that has been made between myself and my 'client'. As far as I am concerned, my role there is secure, but technically as I have always been freelance, I could be 'let go' as and when my 'client' (the company) saw fit. I do have an official job title within the company as far as the company's clients are concerned, but am also classed as a consultant there.I have been keeping petrol receipts for every journey I make there each week, and I can probably go through emails etc to put together a log book of each journey I've made into the office over the 18 month period to keep my accounts up to date (my basis period runs Nov-Nov so I'm submitting the 2011-2012 return). Any clarification will be much appreciated - I would ideally like to claim petrol expenses as it's a good 60-mile round trip once a week, but obviously I don't want to be claiming for something that isn't mine to claim.Thanks in advance!
 

broadex

Free Member
Oct 19, 2013
33
6
Its also worth getting an expert to review your employment status to comply with the HMRC rules as noted in the link above.

If i were you i would get a tax accountant for as little as £50 or £100 to review and advice on tax; answering all your questions above, having looked at your contracts and provide personalised advice instead of a forum like this were you only get generalised answers. Sites like Find-accountants.com are pretty good in getting local tax advisors/accountants free and they response directly to you for a reasonable fee.
 
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