My client is claiming capital allowances on a car for her sole trader business. She estimates that 95% of mileage is business and 5% is personal. Would she need to keep detailed mileage records for every journey to back up the split or is it enough for HMRC to keep a note of private miles and total mileage in the year to adjust for the private element? Thanks.
31st Jul 2023
Mileage records sole trader
Mileage records for sole trader car business / personal use