Van Flat Rate

Davidbyworth Registered Posts: 71
My question relates to a van under the flat rate expense scheme for a sole trader self assessment.

I note that with a car/van the standard commute miles to your place of work cannot be considered when calculating mileage to be deducted as an expense, which makes complete sense for someone who has a base for work.

Can I ask what the correct method is for say a man in a van type job, eg. a builder. The standard place of work will change as they move from job to job, day to day week to week. Would they be able to claim all mileage on this basis? Or would the journey to and from each place of work have to be ignored for calculating mileage?



  • MarieNoelle
    MarieNoelle Moderator, MAAT, AAT Licensed Accountant Posts: 1,369
    If the individual is considered an itinerant trader then a deduction for travelling from home to different sites is allowable. See BIM 37620.
  • Davidbyworth
    Davidbyworth Registered Posts: 71
    Hi thanks for that.
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