Simplified Expenses for Two Vehicles in a Partnership

[DaniWilliams23]

Hi there,

I have come across the Simplified Expense Flat Rate for Vehicles.

I understand that I can claim 45p per first 10,000 mile and 25p per mile thereafter.

My husband and his brother are partners in a business, they both have a van each. Do I use this calculation per van separately, or do I add up their mileage combined and then work it out.

For example van 1 did 11,000 miles and van 2 did 9,000 miles.
Would this be worked out:-
Van 1- 10,000 x 45p + 1,000 x 25p = £4,750
Van 2- 9,000 x 45p = £4050 (£4,750 + £4,050= £8,800)

Or both van miles combined - 11,000 + 9,000 = 20,000 miles
10,000 x 45p = £4,750 + 10,000 x 25p = £2,500 total- £7,250.

Which would be the correct way?

Many thanks

[pawncob]

It's per vehicle.