§ Mr. FlookTo ask the Chancellor of the Exchequer how many self-employed individuals who work as temporary workers under a terms of engagement for services arrangement have appealed against Inland Revenue decisions not to grant in full their claims for travel expenses. [178759]
§ Dawn PrimaroloThe Inland Revenue does not keep central records of disallowed travel expenses claimed by the self-employed or of appeals against refused claims.
The general rule for self-employed working under a contract for services is that travel expenses incurred wholly and exclusively for the purposes of a trade are tax deductible.