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I was wondering if you could assist me, as I have a problem

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I was wondering if you could assist me, as I have a problem with my Business Mileage expenses and Holiday Pay getting paid from a previous employer.
I left a business on 27th October 2017, on leaving I was due mileage expenses and holiday pay, the business is refusing to pay me by saying that they have checked my previous mileage claims and these are incorrect and I have been overpaid. If I do not drop the claims for my outstanding monies they will report me to HMRC, despite my expenses being authorised by a Director of the business every month for the last 3 years.
On the Mileage Expense the issue seems to be the base for my place of work...........Since I started my base has been an office called W Watsons in Rutherglen, I went there in the morning and reported back there at night if I was not out on call. The Director is now saying I had 2 places of business, the manufacturing site in Broxburn for which I was responsible for producing Sales and enquiries, as well as the Rutherglen site.
In the 3 years I never claimed mileage travelling from home to Rutherglen or going back home but would claim travelling from the likes of the Rutherglen base to Broxburn and If I spent the day at Broxburn I would claim the return journey home, as I did not class this as my base.
My question is, can you have 2 places operating as a base when claiming the mileage ? my previous employer thinks so, and also can they hold my holiday pay due against this expenses query ?
Any assistance would be greatly appreciated.

Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.

An employee can only have one place of duty. If they are required to travel elsewhere from time to rime travelling and subsistence generally follow. However, there is a two year rule for visiting a site and after that it would become your normal place of work and then travelling and subsistence allowances inappropriate. As you can see the situation is a trifle complex and this may well finish up in the Sheriff Court.

Customer: replied 3 months ago.
Thank you ............would you mind commenting on the Directors and his accountants e mail to me below, if I progress through the court would I be landed with a tax bill from HMRC ? thank you-------- Original message --------
From: ***** ***** <*****@******.***>
Date: 09/11/2017 14:00 (GMT+00:00)
Cc: Michelle Milne <*****@******.***>
Subject: FW: Billy Armitage - Mileage AllowanceHi Billy,
Apologies, these expenses have been stuck on my desk.
I never saw your mileage expenses before so I was a little surprised to find you claiming for petrol from your home to Broxburn and then home again at the end of the day.
Its neither company policy nor is it permissible under HMRC to claim mileage to or from your place of work. Your place of work would be classed as both Broxburn and Rutherglen. Whilst the company is happy to pay for mileage if you have to travel between the offices, it doesn’t cover travel to and from work at the beginning and end of each day.
Having then gone through your previous months expenses that were attached it would be clear that you were doing this for months. A quick analysis would suggest that since April alone you have claimed over £1,000 in such mileage. When I asked Michael, you explained that as a director he didn’t drill down on any expense claim operating essentially on a trust basis.
I assume this was an error on your part, as I don’t believe you have intentionally made a false claim, however it clearly leaves me with a slight dilemma over how to address the gross overpayment that has slipped past over the course of the last 3 years. At worst this should have been taxed at source, however in truth it should never have been paid at all and is now monies owed to the company.
Please see below the feedback from Allan Beckett on the matter.
From my point of view, I think the best solution to this is to write off any monies and move forward on that basis, but I am happy to discuss with you if you don’t feel that wold be fair.
From: Allan Beckett
Sent: 08 November 2017 14:43
To: ***** ***** <*****@******.***>; ***** ***** <*****@******.***>
Subject: Billy Armitage - Mileage Allowance
Chris, Michael
Following on from the chat with Chris there on Billy’s mileage claims I have attached the group policy we started in 2014/15 and have been using since. It clearly states what can and cannot be claimed for, the records required and that we are following the HMRC guidelines to the letter in our own policy.
What it also states is that we are merely facilitating the claim process on the employees behalf and what they are actually claiming is “Mileage Allowance Relief” from HMRC. So when the claim is made they need to retain their own records which allows them to back up their own position with HMRC should they be audited.
There are two options
1. Billy pays us the circa £3,000 back that he has claimed in the period, technically he received the money as an interest free loan to a “Director” so there should be a Benefit in Kind liability but in reality there is no further action taken by any party and a line is drawn under it.
2. Billy does not, in that case the UPAC liability is that we would have to pay tax on the £3,000 benefit we have given him, at 40% that would be £1,200 and a potential fine for late payment for tax due on Benefits in Kind (Usually what is owed plus interest). Billy at this point would then technically come under an HMRC evasion and so exposure to any penalties that can spin out of this.

As I told you as an employee you can only have one place of work. Your employer appears to be under the impression you can have two. This is incorrect. I suggest that the next stage is for you to consult a solicitor in this matter.

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