Mileage rate for using a push bike for self-employ

Does it apply for self-employed?

Didn't find your answer?

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.

Replies (8)

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ALISK
By atleastisoundknowledgable...
15th Feb 2018 22:48

The Mileage Approved Rate for bicycles is 20p

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Replying to atleastisoundknowledgable...:
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By free-rider
16th Feb 2018 00:20

atleastisoundknowledgable... wrote:

The Mileage Approved Rate for bicycles is 20p

You do sound knowledgeable, but could you please back up your statement with HMRC publications or leg?

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Scalloway Castle
By scalloway
15th Feb 2018 22:49
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Replying to scalloway:
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By free-rider
16th Feb 2018 00:17

scalloway wrote:

It certainly used to be in HMRC's BIM.

http://webarchive.nationalarchives.gov.uk/20131005120337/http://www.hmrc...

The BIM4772 was the only publication confirming MAP for push bikes, but this has now been archived and I presume being out of date.
I cannot find any reference to MAP for push bikes in current HMRC publications.

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By mrme89
16th Feb 2018 06:43

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).

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Replying to mrme89:
ALISK
By atleastisoundknowledgable...
16th Feb 2018 08:26

Every day’s a school day!

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Replying to mrme89:
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By free-rider
16th Feb 2018 09:35

mrme89 wrote:

With the introduction of simplified expenses that concession disappeared.

Thank you, that was what I thought. The only thing that still bothers me is that I cannot find any publications explicitly stating that concession was removed for self employed in case if the client wants to read about this herself.

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Replying to free-rider:
By mrme89
16th Feb 2018 10:07

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.

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