I'm not sure about that. Your home office is your place of work. Being on-site with a customer is a different thing.No. The pharmaceutical company office will be deemed your place of work when you work there and your home office when you work there.
Thanks Sol28... It seems a clear NO from that guidance.
Ok is there any reason why I can't go down the company car route?
Off course I'm going to have to pay BIK.
If this is an option... Is it OK for the company to pay for all fuel, tax, insurance, tolls and car maintenance? and can I claim back any incurred VAT?
I actually think @paddy199 is closer to what the Revenue want to impose on the self employed.
It will of course be remarkable if this line of thinking is imposed on the Public Sector who enjoy mileage and subsistence on what would be a more favourable interpretation. I am sure the PS Unions would be pleased with a narrowing interpretation of the place of work.
I will ask my TD to put down a Parliamentary Question on this and see what the reconciliation of this logic is.
Sorry, I'm not sure what this sentence means?! Are you making a statement or asking me a question in reply? What Revenue has done, as is quite clear you read the linked tax briefing, is to CLARIFY the guidance in light of an observed trend from audit outcomes.So I am imagining that the Revenue have NOT moved to change the guidance.
Actually I'm still baffled, in what way does the same definition of the place of work not apply to the PS? As a PS office holder I have to report to a particular Govt office, and when I am required to attend elsewhere in the performance of my duties I am entitled to be reimbursed tax free. As is any employee in the same circumstances (or if they wish they can submit a claim under S.114 for expenses incurred in employment, in which case any reimbursement they have received must be taxed as income).Yet practitioners that I have talked to say that the defining of the place of work should of course apply equally to the PS. Given that case law supports this, you must concur surely.
Example 5 states that the contractors used to work solely at the customer location but now works from home by choice. This is not the case with the OP.Revenue have provided guidance on this - See Example 5 - it is relevant i think.
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Thanks Sol28... It seems a clear NO from that guidance.
Ok is there any reason why I can't go down the company car route?
Off course I'm going to have to pay BIK.
If this is an option... Is it OK for the company to pay for all fuel, tax, insurance, tolls and car maintenance? and can I claim back any incurred VAT?
I would also look for written guidance from Revenue as to whether the 200 mile round trip is allowable.
Your defence of public servants conditions is admirable - I am merely saying that Revenue need to be consistent - which they are not.
@mandelbrot - what exactly did you not understand?
@padraigb
Merely saying that retrospective change by Revenue on contractors should apply to ALL. You are right that this would be a change for Public Servants. This is why the mileage rate paid to Public Sector is not challenged by Revenue as it would be inconsistent.
Your defence of public servants conditions is admirable - I am merely saying that Revenue need to be consistent - which they are not.
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