Travel costs

Hi , i am letting my property thorough an estate agent. When calculating the travel mileages ( for repairs and maintenance) where should be the starting point of my journey - my home or the estate agent adress ?

Hi mitaka,
Thank you for your question.
Deductions for travelling expenses are covered in:
PIM2220 - Deductions: main types of expense: travelling expenses
The starting point will depend on if your rental business is administered from your home or an outside office.
If an office outside your home then the cost of the journey between home and the let property or that office will not be allowable.
But the cost of travel from your office to the rental property may be allowable if it is incurred wholly and exclusively for business purposes.
Thank you.