Hi,

Can someone please assist me with this query. A private taxi driver is submitting their tax return for the first time. They have information on Income (trips made and also logged), however they do not have the individual trips with mileage.

They have kept the petrol receipts with vat breakdown but are not registered for the vat.

How do they claim for the petrol costs without recording the mileage for each journey (HMRC allows 45p per mile on journey to be claimed).

Can they also claim back for the MOT, Road tax, maintenance, asset purchase, Insurance for the vehicle being used for the business.

They started their business in December 2010 and are doing their returns up to and including April 2011, so the costs get apportioned accordingly.

 If someone has dealt with taxi accounts, any information of link would be useful. The HMRC information is useful but more depth information with example would help.

Many Thanks 

Arun.