I am an employee of my own personal service company, and have to drive 20 miles a day to the same workplace, and the contract is well under 24 months. Is that travel ‘ordinary commuting’ not business travel, and hence neither mileage or subsistence is deductible?

Arthur Weller replies:
Site based employees with no permanent workplace are allowed the cost of travelling to and from home (unlessthe job at the site is expected to last for more than 24 months, in which case the site counts as a permanent workplace). The 24-month rule does not allow home to work travelling expenses to be claimed by someone whose employment, as distinct from temporary place of work, is expected to last 24 months or less..