My client lives in Kent and has a rental property in the North East of England, near to where her parents live. When she attends the rental property e.g. to carry out repairs, she always stays with her parents (60 miles from the rental property).
She has provided me with details of her travel expenses for each journey to the rental property - mileage from her home to her parents' house, and further mileage of the return journey to the rental property.
The HMRC Property Income Manual is quite clear on the point that where a journey has duality of purpose such as visiting friends and family, the expense would be disallowed. But would she be allowed to claim the 60 mile round trip to the rental property from her parents' house. This would seem to be wholly and exclusively for the purposes of the rental business? https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2220
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Replies (9)
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If the client is attending the property to carry out repairs, I assume from the question any existing letting agent isn't doing all the maintenance work.
Thanks for the replies. She uses a letting agent but just to find tenants and collect rent. She carries out the repairs herself.
Each time she visits the rental property, she stays with her parents for around a week, sometimes more (she's given me the to and from dates of travel for each visit). So it's clear that the primary purpose of the trip is to see friends and relatives, not to visit the rental property. I'll include the 60 mile round trip to the property, but not the mileage for the journey to and from the North.
What is the business purpose of the trip from the let property to her parents? (Newsom v Robertson)