Tax spreadsheet and allowable expenses for Driving Instructors (UK sole traders)

These are common examples. A cost is allowable only if it is wholly and exclusively for your business, so check GOV.UK guidance on expenses if you are self-employed, or ask an accountant.

• Dual-control car costs or mileage may be allowable
• Insurance may be allowable
• Franchise or licence fees may be allowable
• ADI registration and check-test fees may be allowable
• Business share of phone may be allowable
• Teaching materials may be allowable

• Mixing private and lesson mileage in one log.
• Combining business and personal car use in the same records.
• Not retaining invoices for franchise or licence fees.
• Separating ADI registration and check-test records from other work paperwork.

• Lesson bookings, dates, locations and payment records.
• Vehicle invoices and insurance paperwork, with business and personal use recorded separately.
• Franchise or licence invoices and ADI registration and check-test records.
• Mileage log with date, destination, purpose and distance.

Keep receipts, invoices and mileage details as you work, and record business and personal use separately where needed. Organised records make it easier to prepare your Self Assessment return.