Good evening all. I have just registered and I hope I am doing this right or I probably won't get many responses. I am helping a friend get started with her new mobile hairdressing business and will be doing her accounts and tax return. I have set up her initial record keeping schedules for her expenses and income plus a mileage log for her to complete. However, I am struggling to find an answer as to the best way to deal with her motor expenses. The situation is as follows. She doesn't own her own car and currently doesn't have the capital to buy one but her boyfriend (soon to be husband) has a car in his name which she will be using. My initial thought was that she paid an amount of x per week to rent the car and left it at that then there was no complications for mileage claims but I wasn't sure if HMRC would be happy about this due to the fact that it is a payment to her partner/husband. I then thought about using the 45p/25p per mile system but I'm not sure if this can be applied if she's not the registered keeper of the car. Anyway, enough waffling on, I hope you're still reading. Any help would be greatly appreciated. Mark