Self-employed person mostly works from home. She does not drive and is using a push bike to get around London when she needs to see clients.
Rules on simplified expenses apply speficifally to cars, goods vehicles and motorcicles. I have checked various BIMs but these did not make it any clearer. I know that employees are allowed a 20p MAP for every mile, but cannot find a definitive answer that self-employed can or cannot get the same.
At the moment I am inclined to accept that self-employed person using a push bike cannot claim simplified expenses at 20p per bsuiness mile, but would be happy to be proven wrong.
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It certainly used to be in HMRC's BIM.
http://webarchive.nationalarchives.gov.uk/20131005120337/http://www.hmrc...
The mileage rate of 20ppm for bicycles was a rate for employees that the self employed were permitted to use by concession.
With the introduction of simplified expenses that concession disappeared.
Capital allowances can still be claimed on the purchase (with suitable private use adjustment, of course).
Not checked the reference as I have a massive balance sheet rec to get done in next couple of hours, but off the top of my head FA2013 schedule 5.
I'll revisit later if nobody has corrected me.