What expenses can driving instructors claim on UK Self Assessment?

UK sole trader driving instructors can claim allowable costs incurred wholly and exclusively for their trade, including Fuel receipts or 55p mileage log during lessons and test routes (Box 20), Dual controls installation, servicing, and instructor vehicle insurance (Box 20), ADI badge registration and DBS renewal fees (Box 27), along with qualifying mileage at 55p per mile.

How long do driving instructors need to keep receipts for HMRC?

HMRC requires sole traders to keep records and receipts for at least 5 years after the 31 January submission deadline for that tax year. Receipts Dock preserves photos for 6 years.

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Trade Expense ChecklistUK Tax Year 2026/27Box 20 (Tuition vehicle expenses)

Receipts for Driving Instructors (ADIs)

Fuel, dual-control costs, pupil booking software, and instructor renewals. Keep verifiable records your accountant can file directly into your Self Assessment return.

HMRC Allowable vs Disallowable Checklist for driving instructors

✓ Allowable Expenses to Keep	✕ Disallowable Mistakes
Fuel receipts or 55p mileage log during lessons and test routes (Box 20) Dual controls installation, servicing, and instructor vehicle insurance (Box 20) ADI badge registration and DBS renewal fees (Box 27) Pupil booking apps, dashcam storage, and mobile phone plan (Box 24) Roof box signage and vehicle graphics (Box 25)	Personal family use of tuition car (must be pro-rated) Speeding fines or tuition penalties

HMRC Rule: Expenses must be incurred wholly and exclusively for business purposes. When buying mixed items (e.g. at a trade merchant or fuel station), Receipts Dock files the receipt and keeps the original photo attached for your bookkeeper.

Tools to Keep Your driving instructors Accounts Tidy

🔍 SA103 Box Finder →Search any material or tool to see its exact HMRC box.🚗 55p Mileage Calculator →Calculate your 55p and 25p tax allowance per trip.

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