Gaz Hutchinson

HMRC Admin 32 Many thanks, I read the BIM 37620 page, and it sounds as though I can claim because my mileage is just for my business and I am classed as an "itinerant worker" - travelling from home to my student(s) and the travelling is solely for the purpose of carrying out my business. I also checked with the HMRC Twitter help and they thought the same. I thought I would be eligible, but always best to check as I've never been in this position before !

I am a self employed guitar teacher and this will be my first year of travelling to my student. I have one student and travel 25 miles a day from home to their house 4 times a week. I thought I could therefore claim business mileage tax relief at 45p a mile using the simplified expenses method. But now I'm not sure - does this count as commuting, and therefore NOT eligible as business mileage? If I'm not eligible I'll just add the mileage to lesson fees, so no problem, but I need to know if I should be claiming mileage or not via my self assessment return.