Cash basis - car for driving instructor

Hi I wanted to clarify if a car bought with dual controls to be used for driving instruction should be claimed in full if I'm preparing my self employment trading accounts on the cash basis, or if the cost can be spread over several years through capital allowances? I know that typically I would be expected to expense in full, but that cars are an exception? Thanks

Hi ,
 

As a driving instructor, a car does not count as plant and machinery for the purpose of capital allowances. Please refer to : BIM75005 - Simplified expenses: expenditure on motor vehicles    and : CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’    . Thank you .

Can I confirm this? Your guidance implies something different. It implies that a dual control car is P&M, but is not a car - and therefore should be treated as if it were general plant and machinery.

Hi,
As per CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’, a duel controlled car is not a car for plant and machinery purposes.
Thank you.

Thanks for clarifying. Does that mean I have to claim the cost in full if I am preparing my accounts on the cash basis, or can I choose to claim an annual writing down allowance as it is general plant and machinery?

Hi ,
 

Please refer to : HS252 Capital allowances and balancing charges 2024  . Thank you .

 

Please would you be able to confirm . As a driving Instructor, if i purchased a used car and had duel controls fitted, could i claim the car and duel controls as expenses?

Hi,
Please have a look at the guidance at:
Claim capital allowances
If you use the writing down allowance, the written down amount is set as an expense against the profits.
Thankyou

Hi I have gone through every link you have shared but it is still not clear. I am looking for a yes or no answer to the question whether I am allowed to claim optionally  WDA on a dual controlled car if I am on the cash basis?

Hi,
Please see the following link:
HS252 Capital allowances and balancing charges 2022
Thank you

Thank you. I realise that it is easier for you to just post links to existing resources, but these resources are not clear. I am looking for a yes or no answer to the question whether I am allowed to claim optionally WDA on a dual controlled car if I am on the cash basis? Thanks for helping!

Hi Driver,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances. If after reading the guidance you are still unsure, you will need to contact us direct.