Hi - I am a self-employed bookkeeper and have two main clients - I work at one client for 4 mornings a week and all day at the other client I have. I wasn't claiming my travel to work mileage for a while and then I went on a Newly Self Employed HMRC course and was advised by the lady there that I could claim mileage from home to my clients workplace. I am trying to obtain some documentation to support this but can only find notes that state that travel from home to work is not allowable.
Is there anyone on the forum in a similar position to me or does anyone have experience to advise whether I can claim mileage or not?
You can claim mileage, get a note book and start a log :)
There are actually two ways of doing this, you can have a mileage log and claim the actual distance travelled at £0.45/mile for the first 20,000 miles and a lower rate there after or you can estimate the percentage of the car usage attributable to the business and claim a percentage of the costs incurred based on this.
Mileage is better, more accurate and more readily accepted by HMRC.
For the 'back log' I suggest you get a google route from home to office as proof of distance and use invoices to prove the dates you were there - that has to my knowledge been used successfully to prove unrecorded mileage by someone I know who routinely reconstructs his mileage each quarter.
Once upon a time this would have been an easy question to answer but less so now since the Dr Samadian case where it was ruled that claiming travel from home (even though it was also a place of work) failed the statutory test of 'wholly and exclusive', however under Horton it was classed as claimable as he was considered an itinerant worker. Samadian has been appealed but not sure when it is due to be finally decided. Under Samadian you could certainly claim if you were travelling from one client to another. Sorry I've not really answered the question as I'm not completely certain!
Thankyou for your thoughts. The lady on the course definitely thought I could claim - I'd just like some documentation to support her view. I should have asked her at the time - at least got a name!
1. Need to wait the outcome of the Samadian case appeal
2. Dont take what an HMRC representative says on a course as gospel.
Given you just have 2 clients I would say this is more akin to 2 part time jobs than genuine self employment and this is the angle HMRC would come from if they wanted to attack any mileage claim.
No, still 45p per mile for first 10k miles and 25p thereafter.
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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.
