Contents
Borrowed clothes?
You want it when?
The daily grind
Knock knock
Computers@home
Stick to the facts
It's personal
Expense claims
Cash down
Plant buying
Hobson's choice
A helping hand
Education, education
Up with the Joneses
Bills bills bills
Done to a crisp
Tax association
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What's a business journey? If you are travelling on business, your employer can pay your transport costs, including mileage allowances, with no tax charge on you. If it's not a business journey, meeting the cost will be treated as taxable. The law says that "ordinary commuting" is not a business journey. The idea is that where you choose to live is a personal matter, so the commute from home to work is not "business". "Ordinary commuting" is any journey between your home and a "permanent workplace". If you are travelling between home and a "temporary workplace", that will be business - although calling in somewhere as part of your normal commute won't magically change any part of it into a tax-free journey. A permanent workplace is somewhere you go regularly, unless it's for a brief task such as a weekly inspection or meter reading. If you spend every Monday in one branch, every Tuesday in another and so on, you can have five permanent workplaces. Getting this wrong can be expensive - if the employer pays expenses on the basis that something is business travel when it isn't, there can be back tax and penalties to pay when a PAYE inspection comes around. If you want to make sure you are drawing the line in the right place, we can advise you.  |