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Treatment of Travel expenses for Deliveroo riders

Can travel expenses between home and work be claimed as business expenses for S/E Deliveroo courier?

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Have recently signed up as a self employed deliveroo courier to supplement existing Employment income.

I run my self employed business from my private residence, tools of the trade, company records etc are kept at home, home is the correspondance address used on the contract with Deliveroo to provide the service of Restaurant Food and Beverage delivery.

I have complete freedom to choose any site in the country where Deliveroo operates, subject to there being sufficient demand/availability on the Deliveroo booking platform to allocate me a delivery session.

I personally choose to work in one particular town, as this is most convenient to me, but there are several other local towns that I could easily deliver in.

My current work pattern is as follows -

Employed full time Mon-Fri 9-5 by my main Employer in Town A.  I commute daily between home and work as per any other full time employed person, and the costs for this travel are born by me and cannot be reclaimed anywhere - current mode of commuting is a car share with a colleague - cost GBP 20 per week.

My Employer has kindly given me permission to store my Bike at their work premises,  1 night a week I do Deliveroo directly after work thereby losing my usual ride home, perform deliveries for several hours, return the Bike to storage at Work and then catch a train home. on a Friday I do Deliveroo directly after work again losing my usual ride home, perform deliveres for several hours and then catch the Train and take the Bike home with me to do any maintenance etc that is required at home.

Saturdays, I drive to Town A, return the Bike to secure storage at my Employers premises and then do Deliveroo deliveries in the car before driving home.

Question really is,

If I only ever work in one town for my own convenience, even though there are no fixed offices or premises, merely a geographical catchment area of approx 1 square mile in which I have to be present to be offered delivery gigs, can I apply the principles of Horton V Young 1971 and claim the costs of travel to/from home and Deliveroo Self employment gigs.

If Horton V Young can be applied - would the cost of the Train Ticket home be classed as Wholly and exclusively Business use - given that I had not had to pay a separate identifiable cost to get to the Self Employed workplace and the only reason that the expenditure has been incurred is because I performed Self Employment services?

Crazy situation is that it is cheaper for me to buy a 1 day return train ticket from the guard on the homebound train, even though I have no intention of travelling back to Town A, I do have physical Train Tickets to and from Home and Town A for each working session as documentary evidence for HMRC, so could use these and completely ignore the existence of the car share arrangement with the colleague.

I assume that if Horton V Young can be applied, the mileage from home to Town A and back to home for the Saturday delivery sessions could also be claimed using HMRC mileage rates, this would then push my annual expenses above GBP1000 so would then be better to claim the travel costs rather than just taking the trading allowance of GBP1000

If Horton V Young can not be applied due to me only ever working the one town, would it be advantageous to every now and then work a different town? thereby turning me into an itinerant worker.

As an aside - am I correct in thinking that the 20p per mile mileage allowance for Bicycle work travel only applies to Employees and not to Self Emplyed persons?

Replies (6)

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By Accountant A
17th Feb 2019 12:40

In answer to your question, yes, you do need an accountant.

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By thehaggis
17th Feb 2019 13:35

Your journey in the morning is to get you to your employment. It is not exclusively for the purposes of your trade.

The journey in the evening is to get you home. That is not for the purpose of your trade either.

You haven't understood the principles derived from Horton. Try reading Jackman v Powell.

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By Tim Vane
17th Feb 2019 16:24

Your username is 3 letters too long.

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By ireallyshouldknowthisbut
18th Feb 2019 10:08

Its a very low paid job that pretends to be self employment

Id claim the £1k myself, end of. Assuming of course you make that much in a year.

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By legerman
18th Feb 2019 10:49

You can certainly claim 20p (45p when using your car) a mile whilst delivering, but would suggest the cost to and from the town you're working is not eligible, as you haven't been given any work until that point.

In a slightly similar real life situation John lives 12 miles away from his Pizza delivery job and claims 45p a mile from when he starts his first delivery at the Pizza shop until he has finished his last Pizza delivery . He records his mileage and offsets this against the amount he receives from the Pizza shop. He doesn't claim the 24 miles getting to and from the shop.

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By Duggimon
18th Feb 2019 10:50

Just claim the £1,000 and save yourself the bother of even keeping receipts/tickets etc.

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