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Freelance/Sole Trader Travel Expense Question
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There's also a rule for agency workers, such as care workers, etc., whereby they can't claim for home to the first call, nor for the last call to home, but can claim for all other journeys between calls that day. Effectively the commute to/from home at the start/end of the day are classed as commuting, so no claim, but all other journeys are business journeys and taxable. May not be directly relevant to the OP's situation, but does show HMRC's attitude towards people who are travelling between clients all day and don't have a permanent workplace!0
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It just occurred to me, the 24 month rule, as far as I'm aware, only applies to employees, not sole traders.
The rules regarding travel expenses for the self-employed are largely driven by the general "wholly and exclusively" rule but the actual guidelines are here:
http://www.hmrc.gov.uk/manuals/bimmanual/BIM37600.htm
Generally, home to work travel is regarded as having duality of purpose so is not normally claimable.0
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