Self Employed mileage claim 10,000 miles

Self Employed mileage claim

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Hi,

A self employed client has previously claimed motor expenses by calculating the relevent business proportion of actual costs by reference to mileage records.

A change of vehicle occured 31/12 and with 6,000 business miles for the remainder of the tax year.

Does the 10,000 mile limit for a 45p per mile claim start with the new vehicle or does the mileage in the previous vehicle (actual costs claimed) need to be considered pushing this mileage into a 25p per mile claim?

 

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By Jdopus
30th Jan 2019 10:01

Edit: I misunderstood your question on a first read and can't find an answer to what you actually mean, so you should disregard the below. I'm actually not sure on how this works if you change from claiming actual to mileage expenses during the year.

The 10,000 mile limit takes no notice of the vehicle used and there are no rules to distinguish between vehicles to my knowledge so you will unfortunately be pushed into a 25p per mile claim.

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By emanresu
30th Jan 2019 11:44

"You can’t claim simplified expenses for a vehicle you’ve ... included as an expense when you worked out your business profits."

seems to justify your proposition - but I bet it is not how it was intended to be interpreted !

https://www.gov.uk/simpler-income-tax-simplified-expenses/vehicles-

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