Unusual business journeysīusiness journeys that fall outside the norm can throw up certain issues, and may be liable for tax. To make sure that your services fall outside IR35 where possible, we recommend having your contracts reviewed by our approved insurance broker, Qdos Contractors.įor more info on recent changes to IR35, see our IR35 good to know guide and HMRC’s IR35 guide. This is because your client’s workplace is viewed as ‘permanent,’ so your journey won’t qualify as ‘business travel’. If you are ‘employed’ by an intermediary, you cannot claim for home-to-work travel or associated expenses. IR35 may affect your travel claims if HMRC deem you to be ‘employed’ by an intermediary – for example, this intermediary could be your limited company, an umbrella company or a recruitment agency. an emergency phone lineĪgreeing with a contractor that certain work (like report writing) should be done at home Does IR35 affect your travel expenses? Basing out-of-hours services at home eg.Conducting billing and admin duties here, as well as fee-earning tasks.Registering the company’s office at your home address.Keeping a record of the business activities you do at home.It’s important you make it crystal clear to HMRC that your home is a permanent workplace, and not just somewhere you occasionally do the books. Where this is the case, your home office falls under the same rules as a permanent office based elsewhere. If you work from home, your journeys to client sites or other appointments can qualify as a travel expense, providing ‘home’ is your permanent workplace. What if ‘home’ is my permanent workplace? Work for a short period of time or for a temporary purpose or you spend less than 24 months working there.
Travel between other business appointments – eg. from your London office to your Brighton office or
To qualify, your journey must meet HMRC’s strict business travel criteria – each journey you take must tick one of three boxes. What qualifies as ‘business travel’ or a ‘travel business expense’? Incidental costs – like newspapers & laundry Parking fees, tolls & congestion charges Travel costs – like fuel or train tickets JAndy Maitland Blog accountancy tips, Expenses, IR35 Business travel expenses – what can I claim?Īs a director or employee of your limited company, you can claim tax and NICs relief on the cost of each journey that qualifies as ‘business travel’ or amounts to ‘travel expenses.’ For journeys that qualify, you can also claim associated incidental and overnight expenses, like food and hotel rooms.
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