Self employed motor expenses: T/O >£77k & 24 Month Rule

A new client who commenced trading in February 2011 and did his own 2010/11 tax return. Turnover for the 7 week period to 31/03/11 was £15k. Turnover for the year ended 31/03/12 is £100k. In his 2010/11 tax return he processed motor expenses on a mileage basis.

As his turnover is >£77k (and it would have been reasonable to expect it to be so from Day 1) should he have processed motor expenses on an actual basis? Should he continue to account for motor on a mileage basis until he changes vehicle or does the 2010/11 tax return need to be resubmitted using actual costs?

Secondly, he only has 1 client and it appears to me that he travels to the same site every day. He does have an office at home but it looks to me like he spends 90%+ of his time on site. Does the 24 month rule apply? If i am correct, from February 2013 he will have been travelling to the same site for 24 months. Furthermore, if this was expected to be the case from Day 1, should NO motor costs have been claimed from Day 1?

Any answers to the above queries greatly appreciated.

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This is from the HMRC manual:

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