Expenses if you're self-employed
Car, van and travel expenses
You can claim allowable business expenses for:
- vehicle insurance
- repairs and servicing
- fuel
- parking
- hire charges
- vehicle licence fees
- breakdown cover
- train, bus, air and taxi fares
- hotel rooms
- meals on overnight business trips
You cannot claim for:
- non-business driving or travel costs
- fines
- travel between home and work
You may be able to calculate your car, van or motorcycle expenses using a flat rate (known as simplified expenses) for mileage instead of the actual costs of buying and running your vehicle.
Buying vehicles
If you use traditional accounting and buy a vehicle for your business, you can claim this as a capital allowance.
If you use cash basis accounting and buy a car for your business, claim this as a capital allowance as long as you’re not using simplified expenses.
For all other types of vehicle, claim them as allowable expenses.