Liz

Good afternoon, I would be very grateful for any guidance regarding whether or not a driving instructor may use simplified milage when calculating expenses. The driving instructor in question is a self-employed sole trader, using their own vehicle with dual controls installed. This page explicitly states that driving instructors cannot use simplified milage: https://www.gov.uk/simpler-income-tax-simplified-expenses/vehicles- However, this forum post seemingly from HMRC staff suggests that it is possible: https://community.hmrc.gov.uk/customerforums/expenses/f2b96796-9aaf-ec11-826d-00155d9736d7 Looking at archived versions of the first link, it appears like the exception was introduced at some point between April and August 2020. I would be very grateful if anybody could clarify whether this is the case. Thank you very much in advance for any insight or expertise you may be able to provide.