Self-employed / freelance cycling allowance

ok, you can only claim (tax relief on) business miles for travel that are required to do your job. That means going from your office to a client for example. You cannot claim this allowance on commuting from your home to your place of work. However, if you freelance, you can (for tax purposes), establish your "place of work" as your home office. Then, when you get on your bike to cycle to your client (your client actually being the company hiring you at that time), you're making a business trip.

Cheers for explaining !!! :D makes sense now.

Essentially when you go from home to somewhere to do some work - you are not commuting from home to work as such - it is a business trip from one place of work to another.

Nice ! :)