One that I'm not sure about is mileage to and from the airfield.
You can pay yourself a mileage allowance for any journey made in the course of your business if you want.
However when it comes to tax the following applies;
1. You can not claim tax relief on mileage allowance payments where the journey is to or from your normal place of work. In this regard ask yourself where your base is? is it the airfield or is it your "office" which may be at your home? If I was looking into something in this regard my first step would be to check what the address of your RTF is registered at. It costs nothing to regiter an RTF.
2. The amount you pay yourself per mile is up to you. If you pay more than the rate set by HMRC - check their website then you have to pay tax on the excess. If you pay yourself less then you can claim against tax the difference between the amount paid and the amount permitted by the HMRC.
The HMRC website gives you all the info you need regarding mileage etc etc. in the form of leaflets and further guidance.
3. If you claim that your "office" is at your home but every day of the year you claim mileage to abc airfield and never to any others, then it would be reasonable to say that abc airfield is your normal place of work unless you can show that you also provide certain aspects of your services such as groundschool at your "office" i.e. there are times where your business provides services but you do not have to leave the "office".
4. Be careful with 3 above because if you are providing a service at youyr home then the local authorities would just love to be able to catch you for breach of planning requirements, non-payment of commercial rates and so on and so on.
Therefore, unless you are travelling a long way to the only operator you work for, it is best not to claim for the for example 10 miles or less each way that takes you to the nearest airfield but claim mileage for all places you have to travel to that are further away. For example journeys to attend seminars, shows, work at other locations, medical renewals, prospective clients and so on...all of which are further away than your normal place of work.
Regards,
DFC