Self Employed full 15 - Car, van and travel expenses

To watch a short YoutTube clip on working out your motoring expenses, go to Actual Cost method or Flat Rate method.

To watch a short YouTube clip on motoring expenses go to Which Motoring Expenses am I allowed to claim.

Include any:

• car and van insurance
• repairs
• servicing
• fuel
• parking
• hire charges
• vehicle licence fees
• breakdown membership
• train, bus, air and taxi fares
• hotel room costs and meals on overnight business trips

You can claim a mileage allowance for journeys wholly and exclusively for business purposes. If a vehicle is used for both business and private purposes you can claim the business percentage only and you should keep mileage records in support of your claim.

Do not include:

• non-business motoring costs (private use proportions)
• fines
• costs of buying vehicles
• travel costs between home and business
• other meals

In some cases, if you lease or hire a car you cannot claim all of the hire charges or rental payments. For example, if you leased a car between 1 April 2018 and 31 March 2021 and the CO2 emissions are over 110g/km, you must disallow 15% of the hire charge or rental cost.

For help with working out car hire restrictions and CO2 emissions go to BIM47717 in the Business Income Manual.

Note: If you claim the trading income allowance, you cannot deduct allowable expenses or simplified expenses, do not enter an amount here.