COVID-19 Claiming Mileage when home is the temporary work base
Where you are required to undertake business related travel and are using your home as a temporary work location, the following provides clarification on what mileage can be claimed. Note that this means there is no change to the normal mileage expenses claim process.
First Journey of the Working Day
Business mileage should be claimed on the following basis.
(a) The distance in miles between the temporary work (home) location and the location first visited
(b) The distance in miles between the temporary work (home) location and the normal work location (i.e. office or centre normally commute to)
Last Journey of the Working Day
Business mileage should be claimed on the basis of (a) – (b) but in (a) the location first visited becomes the last.
Where the first or last work location to be visited that day is nearer than the normal work location then a mileage claim must not be submitted for those journeys.
During the working day mileage should be claimed in the usual way between separate locations for which the job role requires a visit.