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Chartered AccountantsChartered Accountants

Advice On Claiming Motoring Expenses

  • Motor expenses are always a sensitive issue but your place of work is considered to be your Chambers or the Court and therefore travelling from home to either location is not deemed to be business mileage. Business mileage however will apply in travelling from Chambers to the Court and travelling between Chambers. There is a specific case on this point being Newsom -v- Robertson (1952) 33TC 452.
  • A detailed record should be maintained of your business mileage so as to arrive at the correct proportion of all motor expenses which can be claimed in your accounts.
  • Motor expenses include all costs associated with the vehicle and all running expenses. Any accessory added to your vehicle can be considered part of your total expenses if it is to be sold with the vehicle when you dispose of it.
  • For the avoidance of doubt car benefit rules apply to employees and not to self employed persons therefore you should ignore any comments you might hear in relation to this.
  • Their are other ways of increasing your claim dependent on your circumstances - contact Edward Greeves

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