The Book-keepers Forum (BKF)

Post Info TOPIC: Temporary Contracts/ Temporary Workplaces and Expenses


Senior Member

Status: Offline
Posts: 330
Date:
Temporary Contracts/ Temporary Workplaces and Expenses


I wonder if anybody would be kind enough to help me through the fog in my head!

I have a client who works in the construction industry and continually gives me a headache.  He always has multiple jobs throughout the year which are always a combination of self employment, PAYE and work through intermediaries. 

While these can generally be classed as temporary sites due to the nature of the job and would therefore fulfill the temporary workplace scenario he always leaves a job willingly so it is hard to establish the initial contract length and of course when asked it was always temporary!

The expenses he could potentially claim would be very high as he is travelling 200 miles plus from home and paying for hotel accommodation so obviously I do need to get it right.

If he is employed direct by the company on PAYE on a permanent contract only working at one site but it is a temporary site, would he be eligible to claim full expenses or is this only if employed through an agency?

Any help greatly appreciated.

Valerie 

 

 



-- Edited by lots to learn on Thursday 3rd of August 2017 08:05:04 AM

__________________

Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.



Master Book-keeper

Status: Offline
Posts: 3904
Date:

Hi Valerie

Is he a sole trader or a Ltd Co?



__________________

John 

 

 

 Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.



Senior Member

Status: Offline
Posts: 330
Date:

Hi Thanks for your reply. He's an employee at the moment but has been employed direct by some companys and also through umbrella companies who have deducted tax. These have been on contracts which are temporary or fixed term.

__________________

Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.



Master Book-keeper

Status: Offline
Posts: 3904
Date:

As far as PAYE goes he would need to establish his place of work.  If he applies for a job and its 200 miles away then that's commuting to work, unless the employer takes him on to work at A and then asks him to work at B temporarily.  

Presumably he was employed by the umbrella company as an employee?   It's a very grey area and you must determine whether HMRC would accept the temporary workplace rule.

Even if the above two scenario's were temporary workplaces he can't claim the expenses, only the tax relief on those costs, usually by way of a P87 form. (I'm assuming the employer hasn't already re-imbursed these costs.

Self employment is different.  If he does different contracts throughout the year then he could claim his home as the base and class the workplaces as temporary ones, and claim mileage, accommodation and certain meals as an expense, but only in a self employed role, not as a PAYE employee.

I'm sure you're aware of the standard rules regarding temporary places of work but I'll put them here for future readers.  If, at the time of taking on the contract, it is known that it will last 2 years before, then it can't be classed as temporary.  If, during the temporary contract, it becomes known that it will last two years or more, then it immediately ceases being a temporary workplace.



__________________

John 

 

 

 Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.



Senior Member

Status: Offline
Posts: 330
Date:

Many thanks He was previously self employed taking on short term contracts so we were able to claim but I think I'll give HMRC a call in this instance to be sure Thanks for your help

__________________

Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.

Page 1 of 1  sorted by
 
Quick Reply

Please log in to post quick replies.

Tweet this page Post to Digg Post to Del.icio.us
Members Login
Username 
 
Password 
    Remember Me  
©2007-2024 The Book-keepers Forum (BKF). All Rights Reserved. The Book-keepers Forum (BKF) is a trading division of Bookcert Ltd. Registered in England Company Number 05782923. 2 Laurel House, 1 Station Rd, Worle, Weston-super-Mare, North Somerset, BS22 6AR, United Kingdom. The Book-keepers Forum and BKF are trademarks of Bookcert Ltd. This forum is a discussion forum only. There will usually be more than one opinion to any question and any posting should not be viewed as a definitive solution. No responsibility for loss occasioned to any person acting or refraining from action as a result of any posting on this site is accepted by the contributors or The Book-keepers Forum. In all cases, appropriate professional advice should be sought before making a decision. We reserve the right to remove any postings which are offensive, libellous, self-promoting or engaged in covert marketing. We will not notify users of removals. The views expressed in the forum posts are those of the individual and do not necessary reflect or agree with those of The Book-keepers Forum. Any offensive or unsuitable posts will be removed by the moderators. Any reader of this forum can request for a post to be looked into by sending an email to: bookcertltd@gmail.com.

Privacy & Cookie Policy  About