New client, small company with sole director/shareholder and one van doing deliveries for a distribution company working for the likes of Amazon etc.. Self-billing invoices from distributor pay a daily rate and mileage calculated on the route they provide. In the first year, the total mileage paid for by the distributor plus travel to and from the depot account for all but about 800 miles of what's shown on the odometer (28k miles).
Looking at the HMRC guidance and the examples they use I can ignore the weekly shopping as the cheapest diesel in the area is at Morrisons, his only hobby is fishing which, seems to me to be a solitary activity rather than a social one and he uses two reservoirs within 5 miles from home.
Since his first few weeks on probation, he has been working 6 days a week on routes which average between 7 and 9 hours not counting getting to the depot and loading up etc. so a week's holiday has not been on the cards.
Do you think it's safe to call his private use insignnificant?