UK Travel expense

[rem21]

I am helping out a friend with their self assessment tax return for 2012/13 due by 31st jan 14. He is self employed and works as a freelance lecturer for 3 private colleges. He spent around £400 to travel between home and colleges for year ended 31st march 2013. Is this expense allowable for self employment tax purpose?

 

[Fidget]

Travel costs between home and business are not allowable, but intermediate travel would be.

So if on a single day he:

Travels from home to College A at 8am,

Travels from College A to College B at 1pm

Travels from College B to home at 5pm

then only the travel from College A to College B would be allowable as the other two journeys are between home and work.

There's a factsheet here that you might find useful for allowable expenses for self employed:

http://www.hmrc.gov.uk/factsheets/expenses-allowances.pdf

 

[rem21]

Thank you ever so much. That was really helpful.

 

[Becky]

Just make sure that the colleges could not be considered a 'business base'...

BIM37675 - Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: accommodation and subsistence: sub-contractors