Forgive me for the anonymous post. New practitioner, first time questioner, bit muddled.
I'm using the client's business bank account as the start point for my ETB. My client has come to me with a pile of fuel receipts, and no journey log (although this can be rectified). In the company accounts should I show the expense and apply a percentage discount for private use? Or should I reverse the expense as an accounting adjustment and instead include a mileage cost @ 45p per mile (up to 10,000 miles) for all business travel.