[QUOTE="Colin Irvine"] Re bikes etc, IIRC if there's an element of private use then the user is liable to tax on the benefit of that use, whatever the schedule under which they're taxed. The IR will have someone for failing to declare such use.[/QUOTE] Well, that's what I thought. Thanks for the clarity. [QUOTE] To take it a step further, the IR has, IMHO of course, put together a reasonably equitable set of rules and concessions, striking a balance between employed and self-employed. At the general level of ukrm earnings, if someone appears to be on a nice little earner then the chances are they shouldn't be![/QUOTE] I think IR35 (was that the number?) levelled the field considerably.