Claiming mileage

eddy2309

Is there an allowance for carrying a passenger when computing mileage for self employed? I know the 5p per mile for employed status, but unsure on if this relates to self employed to.

MarieNoelle

Is the passenger an employee?

eddy2309

No the passenger is just a work collegue (both self employed)

MarieNoelle

In this case no. The 45p mileage is a concession available to sole trader but the 5p passenger payment is only available to employees on qualifying business journeys (and only if reimbursed by the employer)