Sole trader has a 31 March year end. Bought (not under finance) an electric car on 31 March 2021. Didn't pick it up until the next day (1 April 2021), and then used for a business trip the next day (2 April 2021). Didn't use again for a week or so.
He's hoping for 100% FYA for the 2020/21 income tax year. My view is that, whilst the expenditure was incurred during the 31 March 2021 accounting period (2020/21), there was no actual business use (nor any private use either) and so any FYA claim needs to be restricted to £NIL. Is this correct? Or do HMRC look at the 'likely/intended use'? Options may be to not claim until the following period (WDA's) or extend the accounting date to 5 April 2021?
Thanks for any clarification.