I have a client (sole trader) who runs school clubs both at lunchtimes and after school at a few different schools, she sometimes travels from home to one school and then back home and on other occasions travels from the lunch club on to the after school club, there is no permanent workplace as there are various locations but because the clubs are held on a regular timetable would HMRC argue that all the travel from home and back should be disallowed.
I feel that it is allowable because of the different locations and also the need to carry equipment from the home to the school.
Just wondered on others opinions
Cheers
__________________
Doug
These are only my opinions of how I see things and therefore should not be taken as advice
I used to do that (run kids drama classes at various different schools). I was a sole trader, then became a partnership. My business/office address was my home (all correspondence went there and I had a dedicated room and separate telephone line and carried out all admin tasks from there) I also had to carry equipment to the different venues. I used to claim for all travel between home and the different schools and my accountant used to tell me to do that.