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Posted Wed, 10 May 2023 17:13:53 GMT by
Afternoon I am a sole trader mobile massage therapist. I work across three different locations (gyms & clinics) all independent from one another and I also visit peoples homes. Can I claim business mileage to each location and peoples homes? I don't have a permanent workplace and the times I visit the clinics are based on demand. Thanks
Posted Wed, 17 May 2023 10:37:16 GMT by HMRC Admin 19
Hi,

Where your self employments is that of an itinerant trader, the following guidance advises that your residence can be your base of operations.  

BIM37620 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: to and between sites

This means the journeys from your home to your client, can be considered business travel. This ruling does come with limitations of distance between your home and a client.

Thank you.

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