commute or business mileage?

self employed mileage

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My girlfriend is a psychotherapist employed part time by the NHS. In addition, she has recently started up self employed seeing her own clients on a self employed basis. She has an office at home where she sees some clients and then travels to see others. She hires rooms in offices on an hourly basis in a few different locations to see the clients. I know the hiring of the room is an allowable expense for her accounts. However, is the mileage to/from the rented rooms also allowable or would HMRC see this as commuting? There is no contract in place with the clients in regards to term of contract and also no contract in place to hire the room it is simply adhoc.

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By timothyvogel
25th May 2016 14:32

Yes they will, but they are wrong. Lookat Dr David Jones v HMRC TC 4643. so long as the rooms are not the same ones each time on a regular pattern she will be OK

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By timothyvogel
25th May 2016 14:32

Yes they will, but they are wrong. Lookat Dr David Jones v HMRC TC 4643. so long as the rooms are not the same ones each time on a regular pattern she will be OK

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By mitch7142
25th May 2016 14:52

If it helps she has 4 clients she visits in 3 different locations either once a week or fortnightly. The location for each client would remain the same and she would travel from home and back again each time.

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By stratty
25th May 2016 16:53

Not sure I agree with the other posts. If the psychotherapist is travelling to the same places with regularity I contend that the travel would not be allowable. It sounds similar to the Samadian case but perhaps I am being overcautious?

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By AnnaKournikovasKnickers
25th May 2016 22:01

IT DEPENDS; if she practises Jungian therapy which is mostly done in the vertical position, maybe. If she, on other hand follows Freud , involving couches, then the couch is definately allowable for 100% capital allowances. Hope this helps but keep taking the tablets just in case.

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