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Construction Industry Scheme travel expenses

sassyduellsassyduell Feels At HomeRegistered Posts: 33
Hi all
Can someone help me with the CIS scheme, my client is working part time (supplemental to his full time job) on the CIS scheme. He uses his car to travel to work which is a different site every time he works. I think he can claim mileage, if so how much is it?
He gives monthly returns to the HMRC but hasnt claimed any mileage as yet so can he do this retrospectively?
Thank you in anticipation


  • T.C.T.C. Experienced Mentor Registered, Tutor Posts: 1,448
    You are confusing me. If he is a subbie in the construction industry, then he does not have to give monthly returns to the tax office. Only the contractor would do that. Any mileage expenses would be claimed in his year end tax return.
    Perhaps I don't understand your question. I work with the CIS scheme all the time and would be happy to give you some advice. Please clarify what your question is. Thanks.
  • sassyduellsassyduell Feels At Home Registered Posts: 33
    Sorry, I think my message was confusing. The contractor puts in the monthly returns, I didnt know if the mileage details should be included in that as I didnt know what the return involved.
    Do you know what the mileage allowance is? I think it is 40p per mile.
    Can he actually claim mileage for his travel to the different sites? I am presuming he must keep a record of the mileage done, do petrol receipts also have to be kept as they are not neccessarily relevant as his car is used for personal purposes too.
    Thank you
  • T.C.T.C. Experienced Mentor Registered, Tutor Posts: 1,448
    The monthly returns that the contractor submits just detail the amount of pay due to the contractor and the tax deducted. A payment statement should be issued to the sub-contractor each month detailing all this information. This is then needed for the year end tax return.
    With regard to the mileage this is a separate thing altogether. However, the sub-contractor cannot claim mileage to get from his home to his workplace, only the mileage he incurs whilst at work, ie travelling from one site to another, or travelling to collect goods for work. The travel expenses incurred to get from his home to his workplace are deemed as private mileage.
    Because he is only working part-time I would suggest that you check whether he actually incurs mileage expenses at work first.
    Hope that helps.
  • sassyduellsassyduell Feels At Home Registered Posts: 33
    Thanks T.C
    He doesnt actually travel to the workplace he travels to whichever site that the contractor sends him to, Is that considered as his workplace rather than the office?
  • T.C.T.C. Experienced Mentor Registered, Tutor Posts: 1,448
    No. He would still only be allowed business travel expenses for travel between sites, not from his home to site. If you wanted to try to get some allowance because he is sent to different places you could always try to get an allowance from HMRC, but I don't think you would succeed. If it was me, I would put all his petrol receipts through and deduct, say 50%, off as a private mileage expense.
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