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10 March 2009
Issue: 4197 / Categories: Forum & Feedback , Income Tax
A self-employed lecturer teaches at several colleges and universities. Can the cost of travel between his home and those colleges be treated as a tax-deductible expense?

My client is a lecturer and he acts on a self-employed basis giving lectures at various colleges and universities.

I have prepared business accounts which include a claim to ‘use of home as office’.

I have also included a claim for travelling to and from the colleges from my client’s home but having spoken to some colleagues I am now starting to have doubts about this.

Do Taxation readers think that a travel expenses claim will be acceptable to HMRC in such circumstances? My concern is that several years will pass and we will then have an enquiry with HMRC seeking to recover tax for previous years.

I would be very appreciative of any advice that readers can give on this subject and the factors that might come into play when determining whether a claim can be made or not.

Query 17 365 – Teacher’s Pet

Reply from Thicket

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