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I work in Regional Sales, Operational or Engineering roles, what can I claim for?
If you live within the area you cover for your employer, you can travel direct from your home address to customer
locations and can claim these journeys as business mileage
If you do not live within the area you cover, the journey to the nearest geographical part of your area is classed as your
home to work commute so cannot be claimed. You can claim for all journeys within the area defined by your employer
If you use a HSS location, near to your home, as an office base, this may be classed as your permanent workplace so
journeys between home and this location should not be claimed
You should constantly re-assess the pattern of your journeys and be aware of any regular patterns, that may come
under the scope of ‘permanent workplace’
I work as an Operations Manager at a specific depot, what can I claim for?
You should not claim for journeys between your home address, or similar locations, and the depot that you manage
If you travel to other HSS, customer or supplier locations, you can claim these journeys as business mileage
If you travel to these locations direct from your home address, you can claim as business mileage as long as the journey
is ‘substantially different’ from your home to work commute. This means that the journey must have little or no
similarity with your home to work commute, in terms of the distance travelled and roads used.
o An example is someone based at Head Office, should not claim if they go direct to Manchester CDC from home
for an all-day meeting as the journey is similar
o Alternatively if they went to the Bootle CDC, they can claim for the whole journey as it is “substantially
different” to their normal home to work commute
If the car is used for deliveries, collections or stock movements, business mileage can be claimed for these journeys.
The main HMRC guidance on this area is whether the use of the car was essential and it had to be used or whether
other commercial vehicles were available to use. The HMRC may question why a company car is used every day for
stock movements?
If you are asked to cover another depot as an Operations Manager, you can claim the journey between home and this
location as long as the placement is temporary (lasting less than 24 months) and it is planned for you to return to your
initial location.
I work as an Area Shop Manager, what can I claim for?
The journeys that can be claimed as business mileage depend on which shops you spend time at, for how long and how
often you visit
If you spend more than regular time at a specific shop on a continuing basis, this could become classed as your
permanent workplace so business journeys between this location and home may not be claimed
Any other shops within your region that you visit more randomly will be classed as temporary workplaces so journeys
to these shops direct from home can be claimed as business mileage
Journeys between a permanent workplace and other shops can be claimed as business mileage
I work in a Head Office function, what can I claim for?
You should not claim for journeys between your home address, or similar locations, and your permanent workplace.
This still applies if you are now working from home and only work from head office for a few days per week
If you are travelling to other locations direct from home, you can claim all of the journey as business mileage as long as
it is substantially different from your normal home to work commute
If you travel direct from your permanent workplace to other locations, you can claim these journeys as business
mileage. If you go directly home, this can be claimed as business mileage as long as it is substantially different, in terms
of route and geography, from your daily commute.
If a journey has some similarities to your daily commute, you may need to make a partial claim from your base location
for the journey
I work as a Trainer, what can I claim for?
The journeys that can be claimed as business mileage depend on where the training courses are held and how often
you visit
If you consistently run training courses at a certain location more on a regular basis on a consistent month to month
basis. You may be not be allowed to claim business mileage for journeys between home and this location
If the location of your training courses you cover are random and do not have any consistent patterns, you can claim for
all journeys to and from the training course