Becoming an Independent Driver as a Sole Trader: A Guide

Following the setting up of your sole trader business, a number of conditions must be fulfilled to become an HGV (Heavy Goods Vehicle) driver:
- Be over 21 years old;
- Have a licence for driving heavy goods vehicles for more than 3 years;
- Engage in heavy goods vehicle driver training.

Concerning the necessary training, this refers to the IMMT. This training is provided by AFTRAL training centres, which are accredited by the state. The IMMT lasts 140 hours and is priced between £2,000 and £2,500.

Upon completion of this training, a certificate of completion and a training completion certificate are awarded to the HGV driver, who can then begin working.

The Expenses of Being an Independent Driver under a Sole Trader Structure
If you are looking to begin a career as an independent driver under a sole proprietorship structure, you should take into account the expenditures that you will face, as it is not possible to deduct professional expenses.

Indeed, when you have a sole proprietorship, you are subject to taxation on your total turnover and not on your earnings. Therefore, you cannot deduct your expenditures from your revenue.

Hence, the purchase and maintenance of the vehicle, as well as fuel and client-related expenses, will be your obligation.

However, a standard deduction is applied for professional expenses. The value of this deduction is a minimum £250 and varies with the type of activity:
- 71% for activities related to sales;
- 50% for BIC services and furnished rentals;
- 34% for service provisions under BNC and liberal professions.

As an hgv medicals driver operating as a sole trader, you can benefit from a 50% tax deduction.