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Posted Sun, 01 Aug 2021 22:43:39 GMT by adp123
Hello, I am wondering if you are self employed and deliver food will you be able to classify your scooter/moped as a goods delivery vehicle and use 0.45p flat rate when you add up at the back box for goods transport?
Posted Tue, 03 Aug 2021 07:49:13 GMT by HMRC Admin 17

Yes as long as you only use this for the journeys that are wholly and exclusivley used for business.

Please see further guidance here :

Business Income Manual  .

Thank you.

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