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Posted Thu, 29 Aug 2024 10:23:03 GMT by Clare Marsh
Sole trader travelling to two or three locations per week that they hire out to teach classes (a physical activity that they can't teach from home which is where their office is based). Can they expense all hire costs and also travel costs to each?
Posted Wed, 11 Sep 2024 06:02:53 GMT by HMRC Admin 25 Response
Hi Clare,
The event hire costs are separate from the travel costs and can be claimed as an expense.
Travel costs are much more complex.
Please have a look at the guidance here:
BIM37620 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: to and between sites
Onwards for more information.
Thank you. 
 

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