Has this ever happened to you?
November 19, 2015
Here is some advice from Carrington Umbrella....
One of our clients emailed in today saying she had had an accident on her way to work and asked the question, ‘can I claim the recovery vehicle costs?’
It is an interesting question and we don’t think it has ever cropped up before.
Here is our response to this conundrum.
HMRC’s view is that although travelling to work can be considered to be part of the job having a crash is not part of the job role, even if the journey was a business one. If any cost is reimbursed to the employee it should be routed through the PAYE system. This means full tax and NI is paid on it. There is therefore no point in putting it through.
She should, however, ensure that she still claims business mileage for the journey from the crash site back home – even if it is on the back of a recovery vehicle!