This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Marketing

A bit of data which remembers the affiliate who forwarded a user to our site and recognises orders from those who become customers through that affiliate.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Can I claim the fixed travel expenses rate?
Each day I travel to a dedicated office owned by a company to work as a health and safety manager (director status) for a security company. This is my normal place of work, and I do not attempt to claim mileage to this location as it is my permanent place of work. During the night I hold a personal contract as an out of hours response officer for one of the security company’s contracts, whilst also attending vacant properties as requested to check for break-ins. These trips all start from my home, due to it being an out of hours response. Given that I hold a contract with the security company on a self-employed basis but am employed with director status as a health and safety manager can I be self-employed? If the scenario I am in is acceptable can I claim my business mileage for visiting the sites at night time? They are short-term contracts to various buildings all over the regions whilst they are being refitted/resold/rented out, so they don’t go outside the ‘24 months rule’ or ‘40% rule’. All the self-employed paperwork and equipment such as stab vests etc. are stored in my en-bloc garage. 
 
Arthur Weller replies:  
If you look at www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4022 you can see that it is possible to be employed and also self-employed at the same time. If you also look at www.gov.uk/hmrc-internal-manuals/business-income-manual/bim37620 you can see that you can claim your business mileage for visiting the sites at night time, as an allowable expense of your self-employed business. 

This question was first printed in Business Tax Insider in September 2018.

Tax Insider Lite

FREE tax strategies delivered to your inbox every month.

  • By clicking on the button below you agree to the terms & conditions and the privacy notice of the website.
  • Subscribe for FREE