The cost of train or airfares for business-related journeys is allowable. Hiring a car abroad specifically for business purposes is an allowable expense and the hire costs and fuel can be claimed. If the hire car is used for personal use a proportion of the hire costs will be disallowable. If you don’t use your personal car for business and you hire a car in your own name for business journeys for short term use, the hire costs and fuel are an allowable expense. If you regularly use your personal car for business travel and claim mileage rates you cannot claim the cost of the hire car, you should continue to claim the authorised mileage rates. Occasionally you may need to hire a car, either for a specific journey or if your own car is being serviced or repaired. There is currently no HMRC requirement to state the fuel type. You must retain valid VAT fuel receipts to support your claim. The allowable mileage rates that may be claimed are as follows: Type of Vehicle There is a distinction between the first 10,000 miles in any tax year and subsequent miles. You may claim a cost per mile for allowable business journeys in your own vehicle. There are some Worksite Travel Costs however, where exceptions occur that should be considered. Tax relief is not normally available on travel costs relating to commuting to and from the normal place of work, or private travel. They consist of expenses you are obliged to incur in performing your duties. Allowable business travel expenses include the actual costs of travel, the subsistence expenditure and other associated costs that are incurred as part of the cost of making the journey.
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