Self employed - Charged mileage to client

Game_Over

skivenov wrote: »

Nope, self employed, so business mileage is business mileage regardless of where you're going. The only exception is if you have premises of your own and commute there.

Source? :huh:

If a self-employed person has a base of operations that is separate to their home, then the cost of travelling between home and that base will be treated as ordinary commuting and therefore is not tax deductible.

However, where a person’s base of operations is at their home then the cost of travelling between their home and where work is carried out should be allowable. Difficulties can arise in determining whether there is a specific ‘base of operations’ and where this is. Claims for relief which are later challenged by HMRC could prove costly. It would certainly appear that HMRC are paying more attention to this area as a number of disputes between them and self-employed persons have been presented over the last 6 months at the First Tier Tax Tribunal. Therefore the crucial point is to establish precisely where the base of operations is. Each case will clearly depend on its own merits but in recent cases the fact that business records were kept and written up at home, that tools of the trade and equipment were kept at home and that new work was sourced from home were all contributing factors taken into account in determining where the base of operations was.

http://www.johnsontidsall.co.uk/newsletters/summer2011_travel/index.htm

Also:

The position is rather different where a trader works at one or two different sites only during the year – for example a construction subcontractor working on the Olympic stadium. This is the normal pattern of his business, so the one or two sites will be the normal working place for the subcontractor. As such, the cost of travelling between the subcontractor's home and such business ‘bases’ should be disallowed because it is just ordinary commuting.

http://www.taxback.com/packs/uk/GuideSE.pdf

Anyway, the OP has now changed their story so it's all a mute point :cool:

But I still stand my my suggestion for anyone to contact HMRC where they require clarification. Much better than relying on possibly unreliable posts by anonymous users found on the internet.

zygurat789

Game_Over wrote: »

Source
But I still stand my my suggestion for anyone to contact HMRC where they require clarification. Much better than relying on possibly unreliable posts by anonymous users found on the internet.

I don't dispute that so here's a suggestion.

You contact HMRC and ask them the question and come back here and post the reply then we'll all know.

skivenov

Game_Over wrote: »

Source? :huh:

Bit of ketchup, but not on the chips ta.