I have a sole trader client who is a carer for a number of people and maintains her records at home. She drives from home to person 1 and throughout the day visits person 2, 3 and 4. Some clients, let's say person 5, she only visits once a week, not daily. All these people live in the same village and she used to live there and walk from person to person, but she has now moved out of the village so her motoring costs have increased dramatically.
My feelings are home to person 1 is communting type mileage and not tax deductible and the mileage in between is. The commute home is also not tax deductible.
However, her base seems complicated a little by is her home her true base or is it her clients premises as its such a regular type rota?