I have a client that drives from home to her workplace and pays for parking (not fines) on a regular basis, I have been given the receipts for these, are these allowable expenses?
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
in that case the mileage is not a claimable expense as it is a permanent place of work.
Also, as the client is self employed parking charges are not an allowable expense (but as an aside one of those strange anomolies of the tax system is that they would have been for an employee... Go figure).
Afraid it's bad news all around for your client.
kind regards,
Shaun.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Allowable Expenses: Car and van insurance, repairs, servicing, fuel, parking, hire charges, vehicle licence fees, AA/RAC membership; train, bus, air and taxi fares; hotel room costs and meals on overnight business trips.
Non-Allowable Expenses: Non-business motoring costs (private use proportions); fines; costs of buying vehicles; travel costs between home and business; other meals.
Should I be looking at something else? Or am I misinterpreting the information?
I do find HMRC rather confusing with all it's pages and docs.
I think that you are understanding the factsheet ok but the case in question here is a self employed person attempting to claim parking at their regular workplace.
In the link that you give it states that non business motoring costs are not allowable, parking is a motoring cost, home to work is non business.
The exception is the two year rule for temporary work places but this situation does not fit in with that.
kind regards,
Shaun.
__________________
Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
