As HMRC begins to reinforce the ten-mile rule on reporting business mileage, it is increasingly important to make sure that your business drivers are totally compliant with the new rules, says Nigel Morris, finance director at Fleet Innovations
Business mileage is travel that an individual is necessarily obliged to do in the performance of his or her duties. A typical example might be where an employee has to travel directly from their ‘normal workplace’ to a client, supplier or professional adviser.
So, how can employers satisfy HMRC that drivers only claim for business miles?
Business mileage does not include:
- Travel from home to a normal place of work (ordinary commuting);
- Private travel – non work-related journeys; and
- Travel from home to a location near your normal place of work (as a guide, within 10 miles of your base).
It makes no difference if the journey takes place outside normal working hours. This includes for example attending to settle an alarm call in the middle of the night.
