Readers’ forum: Travel expense conundrum

Something I have not seen before has come up on a recent PAYE inspection and I would like to get the benefit of readers’ views before I go back to my client.

HMRC has been checking business mileage claims and has noticed that one employee has been basing his claims on consistently higher mileage than other employees who have been travelling to the same or similar destinations.

HMRC is suggesting that these claims are inflated and hence include an element of taxable private mileage.

It turns out that the individual concerned is a very nervous driver and for this reason he is trying to avoid motorways and other busy roads when travelling on business. As a result he is often going the long way round to get to the destination.

There’s absolutely no suggestion that he is doing this for any private purposes en route – he...