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Posted Sat, 22 Jan 2022 12:24:42 GMT by amarcusj69
Grateful for confirmation on the following please: Q1: I have to travel to different locations for each 2-4 day delivery job I undertake. Can I claim the mileage to and from home? NB - the business I get my “stock” from is at a fixed location and I class this as “normal place of work” and do not intend to claim expenses for travel to this place. Alternatively, do I claim back part of my Car Lease monthly payments for the days I have used the vehicle for work? E.g. in Jan2022 there are 31 days, or which I have used the car exclusively for work travel on 22 of them. Would I claim 22/31 parts of the (say) £400 p/m Lease cost (inclusive of the VAT)? Q2: As the job is 100% walking I have purchased new footwear. I assume I can claim this back too - as the item is only used for work? Thanks in advance Tony
Posted Mon, 24 Jan 2022 14:56:13 GMT by HMRC Admin 17

Hi,
 
If you are self employed and you do not have a premanent  establishment for which you carry out your duties then you can cliam for all mileage.

You can claim for the business element of your car lease.

The footwear however would not be an allowable expense due to its duality of purpose i.e. the footwear CAN aslo be used outwith
the duties of the self employment.

See link:

Business Income Manual   .

Thank you.
Posted Mon, 24 Jan 2022 15:18:29 GMT by amarcusj69
Thank you for your reply. Just to be clear ... I can claim the mileage for 'getting my stock [the leaflets] from the company I am working with' on top of the mileage going to and from each individual location? But I cannot claim the Lease cost as well? It is one or the other? As for the footwear .. I have already done 400,000 steps / 200 miles of walking this month. The footwear I have HAD to purchase is such that I can continue to do my work and not suffer long-term damage to my feet. If I cannot walk - I cannot work. Surely this is an allowable expense - just like a car getting to each location? Thanks in advance.
Posted Mon, 24 Jan 2022 15:42:04 GMT by HMRC Admin 17

Hi,
 
If you are claiming the simplified method for mileage and not the actual cost then you are correct, and
you would not be able to claim the lease as well.

As advised clothing and footwear is not an allowable expense for work.

Thank you. 
Posted Mon, 24 Jan 2022 15:52:02 GMT by amarcusj69
Okay, thanks for clarifying the A or B situation on car costs. Can you clarify on the Mileage please. I am working for 1 company only (at this stage) and I have to go there a couple of times a week max. to collect stock and details of locations to distribute the clients' leaflets. Can I claim the mileage for 'going to this office to get my stock' AND 'the mileage associated with each delivery location'? Thanks
Posted Mon, 24 Jan 2022 17:01:53 GMT by HMRC Admin 2
Hi,

You can claim for interim mileage for each delivery location.

You can claim for the stock pick up, as long as this is not classed as home to work travel.

BIM37605 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: home to work

Thank you.

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