Journeys between home and temporary place of work If your journey from home to a temporary base (or vice versa) incurs excess travel costs, you may claim for the difference between the costs or mileage when the temporary destination is further from your home. Please provide evidence of your normal journey and temporary journey costs when submitting your claim. A workplace which you attend frequently, at which your attendance follows a pattern, or which you attend for all or almost all of your employment, will not be considered a temporary base. This is likely to be a permanent workplace so the rules around ordinary commuting outlined above would apply.
Mileage If you’re driving to a temporary place of work, you can claim the lower of the distance: • From your home to your temporary destination; or • From your normal place of work to the temporary destination
Please include fully the reason for the expense and detail(s) of location(s) claimed for i.e. home, temporary base, normal place of work. If the journey starts from home and is less than the normal mileage you would incur commuting to and from your normal place of work, then you are unable to make an expense claim.
Driving a private vehicle Mileage Rates This section is only applicable if you do not drive a company car, or do not receive a car allowance. If you’re using your own private vehicle for business use, you can claim the below rates. Claims should be made when public transport is not available to that location or there is a valid business reason for taking a car, such as it saves time, or a number of people are travelling together.
Over 10,000 miles per year
Up to 10,000 miles/year
Petrol
45p per mile
25p per mile
Diesel
45p per mile
25p per mile
Motorcycle
24p per mile
24p per mile
Bicycle
20p per mile
20p per mile
Electric
5p per mile
5p per mile
The current HMRC travel mileage and fuel rates can also be found below.
https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel- allowances/travel-mileage-and-fuel-rates-and-allowances
All mileage claims should be submitted with a VAT fuel receipt purchased up to 30 days prior to travel. You are responsible for keeping your own record of business miles claimed to ensure the claim is reimbursed at the correct rate. Only business mileage will be reimbursed. Private mileage (including ordinary commuting will not be reimbursed). It is your responsibility to ensure a car used for business mileage has a current MOT, is road safe and you have the appropriate insurance to cover any business mileage that you incur. If your insurance company charges
Expenses Policy Version 13 6
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