Are your employees claiming ‘Home to Base’ mileage in their expenses?

Travel expenses: travel in the performance of the duties: travel to and from home where it is a place of work

Under HMRC rules in 99% of cases ‘Home to Base’ mileage cannot be claimed unless an employees contract states that their place of work is their home.

This could lead to HMRC fines of up to £18000 per driver.

Case Law

The Courts have considered employees’ home to work travelling expenses on a number of occasions.

http://www.hmrc.gov.uk/manuals/eimanual/eim32371.htm