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Advice and Assistance accounts and travel: flat mileage rate payable and parking charges
The mileage allowance of 40 pence per mile is applicable to solicitors, counsel and expert witnesses where appropriate.
In line with HM Revenue and Customs rules, mileage attracts VAT which forms part of the authorised expenditure.
You can also claim for reasonable parking charges providing that you produce a receipt of the charges incurred.
When does travel become chargeable under A&A? Information you must be satisfied on
Find out the information you need to be satisfied about before you will be paid to travel to meet a client.
A&A and general rules for travel-related charges
Find out more about the general rules for travel in the context of civil A&A accounts, including on methods of travel.
A&A charges for consecutive days’ travel: is it cost effective?
Find out when we will pay for travel to the same location on consecutive days.
A&A travel costs: steps you should take to ensure costs will meet the statutory tests
Read about the steps you can take to ensure costs for A&A travel meet the statutory tests
Payment for travel outwith normal hours: what location will we pay you from?
Find out which location we will pay you from for travel out with normal office hours.
Payment for travel and the appropriate apportionment of cost between clients: general policy
Find out about how travel costs should be apportioned where you have multiple clients, including various examples.
Travel costs for one destination: attending on multiple clients and when to round up time spent
Find out about charging for travel costs where you have visited multiple clients at one destination.
Travel costs where multiple destinations: how to appropriately allocate costs where equal apportionment is not possible
Read about how to allocate costs where equal apportionment cannot be done, including a worked example.