Driving Instructor mileage claims

Hi, Can anyone confirm whether or not the simplified accounting mileage allowance can be used for a driving instructor with a dual controlled car? The guidelines seem to show these cars as exempt but there’s a forum post which says that if you’ve been using this method previously then you can continue until a new vehicle is purchased? https://community.hmrc.gov.uk/customerforums/sa/90bd0ed6-269f-ed11-9ac4-00155d976d9f

Hi Hayley L,

Per the previous post you can continue to claim the expenses.

Thank you.

Hi,

We have an updated answer to your query as follows:

Driving instructors cannot use simplified expenses for their dual control cars when calculating their profits. This is because simplified expenses cannot be used for a vehicle which is of a type not commonly used as a private vehicle and/or unsuitable to be used as a private vehicle. The courts held in 1964 that a dual control car is neither commonly used nor unsuitable to be used as a private vehicle.

Driving instructors should calculate the actual expenses incurred in relation to their dual control cars. In addition, annual investment allowance is available in relation to the purchase of dual control cars.

If simplified expenses have been claimed in the past for a dual control car they should not continue to be used. Affected customers should also consider whether they should amend returns already submitted.

Thank you.
 

As I plan to become a driving instructor using a vehicle I already own, what sort of claims can a driving instructor if not longer able to claim milage expenses ?

Hi,
Please refer to the guidance at the following two links:
BIM75005 - Simplified expenses: expenditure on motor vehicles - HMRC internal manual and
CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’ - HMRC internal manual
Thank you