Travel Expenses for property Buseiness

The travel allowance of 45p/mile doe not cover the visits I make to my properties each week.Can we pro rata the running expenses ofmy car in place of this allownce

Hi,

You can choose to either claim the fixed rate per mile or the actual running costs. However once you have used the mileage rate basis for a vehicle it must be used from year to year for as long as the vehicle is used. No actual expenditure or capital allowances can be claimed in relation to that vehicle.

The business can only change to or from an actual basis when a vehicle is replaced. The following links give more details and explain when travelling costs can be claimed:

PIM2220 - Deductions: main types of expense: travelling expenses

PIM2010 - Deductions: general rules: applying the wholly & exclusively rule

Thank you.