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Base of operation- self employment

How do I determine basis of operation for a self employed person with multi locations

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I have a client that is a fitness instructor and travels to and from several venues each week.

A normal day could start of with hiring the local hall (with a regular booking), travelling to another venue, again with regular booking. During any one week, there are up to five venues and three are visited regularly on one day.

The client also works from home preparing administrative tasks and book-keeping but does see clients at home to use specialist equipment that can not be carried (pilates reformer). 

Would the regular venues be seen as a commute for basis of operations or would the first venue be seen as the basis of operation and travel be allowable to the second site onwards for the day as travel between business sites is allowable?

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By Accountant A
15th Jan 2019 23:07

Have you read the guidance in the HMRC Business Income Manual? It gives various case law references (although presumably the ones that support HMRC's bias).

It's also a topic discussed in AA now and then so if you do a search, you may find something useful.

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By SteveHa
16th Jan 2019 15:33

A base of operation can be an area, rather than a single location.

you should, as AA suggests, familiarise yourself with the guidance (and the FTT cases that have dealt with this).

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