Michael Gallacher

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