Vehicle expenses - need to own vehicle?

Dear HMRC, I have a question about vehicle expenses. Yoga teacher, sole trader, simplified accounts. In previous years I used my own car and used the simplified method (45p/mile) to account for my vehicle expenses. I no longer have my own car and instead borrowed a car from a family member to make small number of irregular journeys and I want to make sure I include this properly in my tax return. Should I still claim vehicle expenses if I do not own the car myself? I note the HMRC website says "If you use your own vehicle...you may be able to claim" but I have also seen an accountancy firm who said on their site "Tax legislation is clear, the rules don’t require that you pay the running costs of the car (or other vehicle) for which the allowance is paid or deductions claimed. This means if you borrow a car from say, your spouse or a friend, and use it for a qualifying business journey you are entitled to a mileage allowance or deduction" If you were able to offer some advice on this I'd be grateful, best wishes

Hi ,
 

In the UK, you generally cannot deduct mileage expenses if you don't own the car, regardless of whether you used it for business purposes. However, there are a few exceptions, such as if you are married to the owner of the car. If you borrow a car from someone else and use it for a qualifying business journey, you may be entitled to a mileage allowance or deduction. Whether or not you compensate the person you borrowed the car from is between you and them and has no tax consequences for you and is unlikely to have any for them. However, if the car you borrow is provided to the other person by your company, you aren’t entitled to a mileage allowance and you cannot claim a tax deduction. Thank you .