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Posted Sat, 30 Jul 2022 13:55:32 GMT by John Humphrey
I would appreciate guidance on a couple of aspects of mileage claims for a self-employed individual deriving an income from being fast-food delivery driver for business like Uber Eats, Just Eat etc. Specifically, the individual would be self-employed and be paid a fee for each task representing a pick-up from a collection point (typically a restaurant or take-away business) and delivery to a customer. On completion of a delivery, the individual would then be required to drive to the collection point of the next task or (if no further work is available immediately) back to the area of town with a concentration of food establishments in anticipation of being allocated further work. My first question is over the mileage that can be used for the purpose of claiming tax relief for business use of a personal car (45p per mile for the first 10,000 miles etc): Given that the individual is not paid for the miles travelled between a delivery point (representing the completion of one task) to another collection point (representing the start of the next task), is it permissible to include this “dead” mileage within the overall claim for tax relief? Having reviewed the available guidance, I believe this “dead” mileage CAN be used on the basis of the following points: • The mileage travelled between individual tasks is purely for business purposes • The various collections and delivery points do not represent a permanent place of work for the individual. I accept that mileage cannot be claimed for travelling to and from work, therefore I believe it should be permissible to base a mileage claim on ALL miles travelled from the first collection point visited at the start of a shift to the final delivery point at the end of the individual’s shift. I would however very much appreciate confirmation of this. My final question is over the record-keeping necessary to substantiate such a claim for mileage tax relief. In my view it would be onerous to maintain a list of all restaurants, takeaway and customer addresses visited during a shift. Would it therefore be permissible to base a claim purely on the vehicle start mileage at start of a shift and the end mileage on completion of the last delivery of that shift? Thank-you in anticipation.
Posted Tue, 02 Aug 2022 11:32:53 GMT by HMRC Admin 17

You can claim the 45p rate for the first 10,000 miles and you can claim for the scenario that you have given as this would still count as business miles.

If you keep a log of the total miles for each shift, this would be acceptable.

Thank you.
Posted Wed, 03 Aug 2022 16:50:28 GMT by John Humphrey
Thank-you very much for the confirmation. John Humphrey

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