Claiming Mileage: A Guide for Self-Employed Children’s Activity Providers
Understand what you can and can't claim to stay on the right side of HMRC
If you're a self-employed children’s activity provider - perhaps running baby classes, toddler sports, or music sessions - you’ll often find yourself on the road. Whether you’re travelling between venues, collecting equipment, or viewing potential venues, mileage can quickly add up. The good news? You can usually claim some of it back as a business expense.
But what exactly qualifies as a business journey, and how do you make sure you're staying compliant with HMRC rules? Let’s break it down.
What Mileage Can Be Claimed?
HMRC allows you to claim mileage for business journeys. These are trips that are "wholly and exclusively" for business purposes. For children’s activity providers, that typically includes:
Travelling to and from hired venues where you run classes or sessions (If you can demonstrate you run your business from home, more about that later!)
Travel between venues where you run classes or sessions
Visiting suppliers to collect or purchase equipment and materials
Travel to networking events, business meetings, or training courses
Trips to the bank or post office for business banking or admin tasks
What Mileage Cannot Be Claimed?
Not all travel counts as a business expense - even if you're self-employed. The following are not allowable under HMRC rules:
Commuting from home to your regular place of work (e.g., a venue you use weekly or permanently) – This is likely going to be more applicable to your class teachers than you!
HMRC sees this as your "normal commute," which isn’t allowable - just like a regular employee.
Personal errands during business journeys (e.g., popping to the shops en-route)
Journeys for dual purposes (e.g., picking up materials for classes at your local supermarket whilst doing your weekly shopping) unless the primary purpose is business
School drop-offs/pick-ups if done alongside your business journey (these must be separated out)
What If You Run Classes at the Same Venue Every Week?
This is where things can get a bit grey.
If you run sessions at the same venue regularly, HMRC may view this as a "regular workplace". That means travel there might be considered your normal commute.
However, if you can demonstrate you genuinely use your home as your business base, for example:
Planning and preparing sessions
Storing class equipment or materials
Managing bookings, business admin, or finances
Holding virtual meetings or calls
…. and you only visit venues to deliver sessions, then you can often argue that home is your ‘base of operations’. This matters because, under certain conditions, travel from your home to other venues can be classed as travel between two permanent workplaces - which means it’ allowable.
Top Tip: Keep clear records of your business activities at home to support this claim if HMRC ever asks.
Keeping Records
HMRC expects you to keep detailed records for at least 5 years after the 31 January submission deadline of the relevant tax year. That means for your 2024–25 tax return (due 31 Jan 2026), records must be kept until at least Jan 2031.
Make sure your mileage log includes:
Date of the journey
Purpose
Start and end location
Total miles travelled
Final Thoughts
If you're running a children's activity business and can demonstrate you run your business from home, it’s likely that you’re entitled to claim mileage for a wide range of business travel. Just make sure:
Your home is genuinely your business base
You only claim for journeys that are wholly and exclusively for business
You keep accurate records to back up your claims
Getting it right means you can reduce your tax bill while staying compliant.
Contact us today to ensure your bookkeeping and tax claims are on the right track!
E-mail us now on karen@pinklilyaccounting.co.uk to see how you can work with us.
Building a successful future, together.