I work for a District Council. If we have an officer who works out from home, goes on site visits and occasionally visits the office for admin purposes, has their base reallocated to home?
We think this is unlikely to apply to most occasional home-working ‘flexible workers’. Their main work base would still be a Council site somewhere. For those staff who are virtually permanent ‘homeworkers’ then if in compliance with HMRC definition of home worker, their work base can be ‘home’ and they should be able to claim mileage allowances from home (e.g. their normal, predominant work base location).
