A reminder of the need to keep accurate mileage records always goes down well!
A reminder of the need to keep accurate mileage records always goes down well! However GP’s need to be aware that HMRC continue to challenge motoring claims that are not supported by evidence of the Actual journeys undertaken. Most GP’s are aware of the Samadian case which involved a hospital consultant. The outcome reinforced the message:
Home to work is non-allowable;
Travel between surgeries is likely to be allowable but if each surgery becomes a permanent place of work then travelling between surgeries may not qualify as allowable;
Travel to courses is allowable;
Travel on home visits is allowable;
To try and help Mapus-Smith & Lemmon LLP have launched a FREE APP for your phone which will record journeys using GPS technology. Along with your appointments diary this will help reconstruct mileage details should they not be available.