(ITTOIA 2005, Pt. 2, Ch. 5A)

(In-Depth: ¶208-380)

From the tax year 2013–14, unincorporated businesses are entitled to use flat rates to calculate certain types of expenses rather than having to calculate actual amounts.


From 6 April 2013

Expenditure on vehicles(1)

Car or goods vehicle

– first 10,000 miles


– above 10,000 miles




Rate per month £

Use of home for business(2)(4)

25–50 hours per month


51–100 hours per month


101 hours or more per month


Or claim allowable portion of actual costs

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