If the above are met the contactor can claim from a permanent place of work to temporary place or home to temporary place of work. The contractor must provide evidence they are temporary workplaces and reasons why they had to travel. This can be done each week on the expenses claim form and again any lunch etc can be added to the claim form and collated for a yearend return.
Any contractors who feel they are one of the above and do not pass the evidence checks can complete a yearend return to submit expense claims for tax relief to HM Revenue & Customs (“HMRC”).
Due to the amount of claims, refunds will more than likely be issued but this is not confirmation that HMRC feel the worker is outside SDC. Enquires could possibly come afterwards and if HMRC then find the contractor to be caught by SDC they will reclaim the monies along with interest.