How can I invoice, record and enter travel expenses for clients when I provided the travel?

I am a self employed sole trader . I work for an elderly lady as a PA and she asks me to drive her to many different places using my own car. I currently invoice her with two lines for example : £300 for hours worked and £95 for travel expenses – charging at 45p per mile. In this example she paid me £395, Do I record £395 as my income ? and then make sure that I record the £95 as an expense? Or do I put down £300 as income and the £95 is recorded as something else? How should I record this in my accounts and how should I enter it in my tax returns?

Hi Jay Norton,

The full £395 is recorded as income and then you deduct travel expenses.

Thank you.