Used bicycle for self employed work - allowable?

Purchased a cheap foldable cycle to get to jobs where there is no local public transport. Spent money making it roadworthy. I don't use it for any personal transport. Can I add the outlay as allowable (capital) expenses? If so will I be asked for every individual receipt?

Hi RayC3333,
If using the cash basis, you can claim your costs as allowable expenses.
See further guidance here:
Cash basis
HS252 Capital allowances and balancing charges 2023
Thank you. 

Thanks for your reply. The cash basis link led me to 'simplified expenses'. Apart from being regularly out on the road to do my job, I do a significant amount of pre and post work at home (assessing potential contracts, logistics planning, organising travel, bookkeeping etc.). Didn't know I could claim a flat rate based on the number of hours per month.