I've had an enquiry from a self-employed fitness coach, who currently works for just 1 client. This question is about base of operations.
He works from home, but has to travel 2 or 3 days a week to an office (client's office). He also, travels to various other locations to deliver exercise classes. So his role is split between delivering exercise classes & office work. My understanding is that he wouldn't be able to claim for the travel from home to the office, as this would constitute ordinary travel. He would however, be able to claim for the travel to the other locations he works at.
This client claims, that the other fitness trainers who he works with, claim for the travel from home to the office. He says they have been advised this is allowable by their accountants. I have looked at HMRC's notes with regards to base of operations (about as clear as mud).
So what does everything think please- is the travel to the office allowable, or not?