Hope you don't mind me picking your brains on this one.
Our eldest daughter is gainfully employed as a fulltime "Poolside Manager" at local health club/resort on south coast, but has also kept up some private swim teaching in evenings/ at weekends, as she qualified to level 3 some years back and still loves to teach the kids, plus of course enjoys the extra income.
I have been warning her since she started the fulltime job last July (and gave up the original PAYE part-time swim teaching job) that the now "private teaching" was self employed income and she needed to keep a clear record of this to declare on self-assessment return for 2013-14, which she assures me she is doing.
Question I have asked myself however is would there be any "costs" that would be allowable against these private tuition fees to help reduce the tax liability, the main one being travel to/from the teaching venue?
The teaching is done at same pools each week and pool time costs are paid by the client (well parents of), but question is whether the travel of 6 miles each way from home to the pool would be allowable as an expense against self employed profit, or would this be seen as journey to and from place of work?
