Freelance earnings

Aldy1

Hi,
I have a PAYE job and am also doing some freelance acting work through an agent. I have set up on line self assessment and am completing the forms for last year.
I bought a scooter during the tax year and this is used part private and part business for getting two and from auditions etc.
How much can I claim for this?. I understand that motorcycles can be allowed as a capital expenditure and 100% written off in the first year. If this is so how would I apportion private use.
Any help greatly appreciated.

dan.date66

OK for starters you need to look at the HMRC pdf on travelling expenses to make sure you claim only for legitimate business journeys.

With regard to working out the Capital Allowance, you will need to work out your business use first as a percentage, then apply that percentage to the allowance.

For example, if scooter cost £5,000, business journeys amount to 10% business usage, you claim £500 under "annual investment allowance"

Make sure your business use % only includes your journeys for the self-employed acting work and not your PAYE work as well.

Aldy1

Many thanks. I do use the scooter to go to my part time PAYE job, so I think perhaps 40% business mileage. would be fair.