What is EIM 32190?

EIM 32190 concerns travel expenses for taxpayers who do not have one permanent work location, but are employed within a specific geographical area.

When is an entire area considered to be a ‘permanent workplace’?

HMRC regard a specific geographical area as a permanent workplace if all the following criteria are met:

• You do not have one location that is your permanent workplace.
• You are regularly in the area.
• The area would be considered to be a permanent workplace, if it was thought of as a workplace.
• Your job specification refers to the area (e.g. Area Manager for a retail outlet). Your responsibilities apply to the whole geographical area.

So this means that if you have an office as a regular base, even if you are not there for several days during the working week, then EIM 32190 would not apply to you.

How do I prove my working circumstances fit these criteria?

You need evidence that your ‘duties are defined by reference to a particular area’. In plain English, this means that it is written into your job acceptance letter or employment contract. Your job specification must expressly mention the fact that your role applies to a particular geographical area.

Alternatively, your employer’s specific area, such as a Police Authority, may provide the definition because you are their employee and have the same boundaries.

What can I claim for?

As with any tax relief claim for travel costs, your journey from home to your permanent place of work is not applicable. If you live outside your work-defined area, you cannot include your commute in.

You are eligible to claim the entire cost of your work travel within the defined geographical region and to any work destination outside that area (‘temporary workplace’).

Find out how to get your mileage tax rebate

If you are satisfied that your circumstances meet the temporary workplace criteria you are ready to get your mileage tax rebate from HMRC.

• Fill in a P87 form or self assessment tax return. You can do this online, or by post.
• On receipt of your mileage tax rebate claim, HMRC will analyse your information and work out how much income tax rebate you’re due because of your mileage expenses.
• HMRC send you a mileage tax refund.

Check on HMRC’s mileage tax rebate processing times when you apply as they do vary. And make sure that you’ve got all your mileage records ready, in case HMRC ask to see them as evidence for your claim.