However my friend's Examiner wants £200, plus incurred expenses (£30 cash if memory serves), presumably for getting to/from the airfield etc.
In other words, the is person charges a fixed amount of £200 plus a variable amount depending on how far they have to travel to the test.
Very fair.
They can charge what they want.
The fact that the variable amount is depending on the expenses incurred makes no difference...........it is all income as far as the tax man is concerned.
From that income all the expenses incurred are deducted and the remaining is the taxable income - (Gross pay in simple terms for an individual).
Now if we have licensing, ratings, medical and other expenses to add on to the travelling expenses, you will see that the taxable income could be a lot less than £200.
So before you slate someone who is doing you a big favour just remember this-
All of that £235 is expenses that you can add to the cost of travelling and offset against your income...........so where is the problem!
Regards,
DFC