Logistics accounting, handled.

Only if you reclaim input VAT on fuel and there's any private use of the vehicle. Many logistics operators run pool vehicles or commercial-only HGVs where the scale charge doesn't apply — but it catches out operators who let drivers take vehicles home. We review your fleet usage and either apply the scale charge correctly or document the commercial-only restriction that exempts you.

Drivers' overnight subsistence has a longstanding HMRC industry-agreed scale (currently £26.20 for an overnight, or £34.90 sleeper cab) that runs tax-free if conditions are met. Per-mile bonuses are taxable through PAYE. We configure your payroll software (BrightPay or similar) with the scale rates, RTI-compliant overtime, and the working time directive checks so submissions stay clean.

Place-of-supply rules put B2B transport services at the place where the customer belongs, so a job for an EU-based business is outside UK VAT (customer accounts via their domestic reverse charge). A job for a UK business — even if the load goes Calais–Munich — is UK standard-rated. We set up your invoicing flow so the right treatment fires based on customer location, not vehicle route.

Zero-emission goods vehicles purchased new still qualify for 100% first-year allowance until March 2026 (currently extended), which is in addition to the £1m Annual Investment Allowance available on diesel commercials. Combined with grants and lower VED, the after-tax cost gap is closing fast. We model purchase vs lease vs contract hire for your specific cash and tax position.

Yes — O-licence fees, transport manager CPCs, periodic driver CPC training, tachograph analysis subscriptions, DVSA plating and testing, and FORS membership are all wholly business expenses. So is the proportion of your accountant's fee. We keep a logistics-specific expense category so the compliance overhead is captured every month, not just rediscovered at year end.