tax question regarding mileage claim for self employed

My step daughter is a mobile beautician and travels from her home to several clients daily.
Can she claim her 40p/mile (or is it now 45p?) for every mile from leaving home or is the mileage to her first client and home form her last client not claimable?
Thanks
Peter
Reply to
Peterw
Subject to all the usual caveats (e.g. she doesn't include the school run or supermarket shop en route, etc.) she can claim from home to home, because home is her base of operations.
And yes - 45p wef 6-4-11. But the 25p rate for miles > 10k per tax-year hasn't been increased.
HTH
Reply to
Martin

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