I hope this is simple. A Self Employed contractor uses the family car
for the following journeys. Do they count for mileage when it comes to
Self Assessment? Journeys are only for the work involved - would not be
made otherwise.

Contract Cleaning: Journey to and from the site where the companies he
cleans for have their offices.

Newspaper round: Driving to shop to collect papers. Driving round the
customer houses to deliver the papers.

Installations: Driving to customer premises to install items.

TIA

Rob wrote:

I hope this is simple. A Self Employed contractor uses the family car
for the following journeys. Do they count for mileage when it comes to
Self Assessment? Journeys are only for the work involved - would not be
made otherwise.

Contract Cleaning: Journey to and from the site where the companies he
cleans for have their offices.

Newspaper round: Driving to shop to collect papers. Driving round the
customer houses to deliver the papers.

Installations: Driving to customer premises to install items.

Must be a very versatile self employed contractor to be getting involved
in all those activities. I suppose one has to diversify to survive.
Does he answer homework questions too?

"Rob" wrote in message
...
I hope this is simple. A Self Employed contractor uses the family car for
the following journeys. Do they count for mileage when it comes to Self
Assessment? Journeys are only for the work involved - would not be made
otherwise.

Contract Cleaning: Journey to and from the site where the companies he
cleans for have their offices.

Newspaper round: Driving to shop to collect papers. Driving round the
customer houses to deliver the papers.

Installations: Driving to customer premises to install items.

TIA

Depends, inter alia, on where the base of ops is for each activity.
Assuming the "obvious", then...

Disallow - contract cleaning, driving to paper shop.

Allow - delivering papers and driving to do installations (assuming various
customers and premises).


--
Martin

"Ronald Raygun" wrote in message
...
Rob wrote:

I hope this is simple. A Self Employed contractor uses the family car
for the following journeys. Do they count for mileage when it comes to
Self Assessment? Journeys are only for the work involved - would not be
made otherwise.

Contract Cleaning: Journey to and from the site where the companies he
cleans for have their offices.

Newspaper round: Driving to shop to collect papers. Driving round the
customer houses to deliver the papers.

Installations: Driving to customer premises to install items.

Must be a very versatile self employed contractor to be getting involved
in all those activities. I suppose one has to diversify to survive.
Does he answer homework questions too?


Hee hee. But does it matter where he gets the answers from?... or rather
"... from where he gets the answers?"


--
Martin

Allow - delivering papers and driving to do installations (assuming
various customers and premises).

I'm interested as to why you "allow" travel to sites for installations.
Even if, say, the contractor lives in Plymouth and all the installations
are in Greater London? And there are no tools etc kept at home? (In
passing, do practitioners now see some advantages in clients taking the
IR35 route in this respect - ie to get the benefit of the employment
income rules for home-work travel?)
--
Robin
PM may be sent to rbw0{at}hotmail{dot}com

"Robin" wrote in message
...

Allow - delivering papers and driving to do installations (assuming
various customers and premises).

I'm interested as to why you "allow" travel to sites for installations.
Even if, say, the contractor lives in Plymouth and all the installations
are in Greater London?

In the those circs it wouldn't (normally) be allowed - as I suspect you
already know.

Like loads of questions on here, it's not practical to give all the
exceptions, etc, which is why I took the trouble to write (but you've
snipped) "Depends, inter alia, on where the base of ops is for each
activity. Assuming the "obvious", then..."

In your example, the decision to live that far from such a confined client
base usually (but not always) renders "home to work" travel disallowable.
(There's a significant case on this, which you can prob find on HMRC web
together with others on related issues).

And there are no tools etc kept at home? (In passing, do practitioners
now see some advantages in clients taking the IR35 route in this respect -
ie to get the benefit of the employment income rules for home-work
travel?)

No. IR35 is irrelevant for sole traders - it embraces Ltd Coys (commonly
OMCs) and P'ships, and is something which may apply, rather than something
you "opt" for.

For the record, whether the employment status of the OP's contractor is
correct, in each of the 3 scenarios given, is quite another matter. but he
didn't ask about that.

HTH

--
Martin

I'm interested as to why you "allow" travel to sites for
installations. Even if, say, the contractor lives in Plymouth and
all the installations are in Greater London?

In the those circs it wouldn't (normally) be allowed - as I suspect
you already know.

Like loads of questions on here, it's not practical to give all the
exceptions, etc, which is why I took the trouble to write (but you've
snipped) "Depends, inter alia, on where the base of ops is for each
activity. Assuming the "obvious", then..."

Fair point. And if the OP is asking such questions I suspect he would
benefit from reading what "base of operations" means eg in
http://www.hmrc.gov.uk/manuals/bimmanual/bim37620.htm

In your example, the decision to live that far from such a confined
client base usually (but not always) renders "home to work" travel
disallowable. (There's a significant case on this, which you can prob
find on HMRC web together with others on related issues).

yes indeed - http://www.hmrc.gov.uk/manuals/bimmanual/BIM37635.htm

And there are no tools etc kept at home? (In passing, do
practitioners now see some advantages in clients taking the IR35
route in this respect - ie to get the benefit of the employment
income rules for home-work travel?)

No. IR35 is irrelevant for sole traders - it embraces Ltd Coys
(commonly OMCs) and P'ships, and is something which may apply, rather
than something you "opt" for.

Yes. Sorry for being unclear. What I meant to ask was whether the
legislation for employees' travel made it that bit more attractive to
use a company (off-the-shelf or umbrella) rather than operate as a sole
trader given the statutory provisions for employees about temporary
places of work.

And does the homework get an extra mark if it makes explicit the
assumption that the contractor is in the UK? OTOH I suspect marks would
be lost for being too clever by half if it went on to query whether the
contractor owns the "family car" and incurs the costs of running it as
opposed to - say - it being a car made available by the contractor's
parents at no cost to the contractor
--
Robin
PM may be sent to rbw0{at}hotmail{dot}com

"Martin" wrote in message
...

"Rob" wrote in message
...
I hope this is simple. A Self Employed contractor uses the family car for
the following journeys. Do they count for mileage when it comes to Self
Assessment? Journeys are only for the work involved - would not be made
otherwise.

Contract Cleaning: Journey to and from the site where the companies he
cleans for have their offices.

Newspaper round: Driving to shop to collect papers. Driving round the
customer houses to deliver the papers.

Installations: Driving to customer premises to install items.

TIA

Depends, inter alia, on where the base of ops is for each activity.
Assuming the "obvious", then...

Disallow - contract cleaning, driving to paper shop.

Why is this obvious? If you are an SE builder then the drive that you have
to do was to the DIY store to pick up some building consumables this would
be allowed. Why is the paper round example different?

tim

"tim...." wrote in message
...

"Martin" wrote in message
...

"Rob" wrote in message
...
I hope this is simple. A Self Employed contractor uses the family car for
the following journeys. Do they count for mileage when it comes to Self
Assessment? Journeys are only for the work involved - would not be made
otherwise.

Contract Cleaning: Journey to and from the site where the companies he
cleans for have their offices.

Newspaper round: Driving to shop to collect papers. Driving round the
customer houses to deliver the papers.

Installations: Driving to customer premises to install items.

TIA

Depends, inter alia, on where the base of ops is for each activity.
Assuming the "obvious", then...

Disallow - contract cleaning, driving to paper shop.

Why is this obvious?

You've deliberately (or through ignorance) misconstrued my use of the word
"obvious".

Try this link for help
http://www.eflweb.com/?page_id=234

If you are an SE builder then the drive that you have to do was to the DIY
store to pick up some building consumables

"If... then" ...? That doesn't follow at all. Or didn't you do commas at
school?

this would be allowed.

Not necessarily - check out the well known dentist example. All my builder
clients have deliveries made to site. Only DIY people need to collect - and
they're not SE builders by definition.

Why is the paper round example different?

Read the milkman (IIRC) example at HMRC.

If you read more, and read more carefully, instead of trying to troll here
all the time under the guise of a question, you might actually be able to
contribute to an answer.

--
Martin

"Martin" wrote in message
...


If you read more, and read more carefully, instead of trying to troll here
all the time under the guise of a question, you might actually be able to
contribute to an answer.

Excuse me.

I've been posting here for in excess of 5 years and in that time IIRC I have
asked one question.

tim