Allow driving instructors to continue to use simplified expenses on tax returns.

The point of simplified expenses is to help make tax returns simple for the self employed and until recently HMRC representatives have been advising driving instructors that they can use simplified expenses and this should continue.

Contrary to what the HMRC states now, the cars are designed and can still be used privately.

The cost of fitting dual controls is negligible compared to the cost of purchasing and running a car and so is reflected in the mileage allowance on simplified expenses.