I have a holiday let and incur mileage costs when I visit for maintenance purposes, renew furniture & fittings etc. I employ the services of an agent who does all the advertising, letting arrangements and collection of weekly rents. I understand that I cannot claim mileage from my home to the holiday let - I can only claim for the distance from the agent address to the holiday let address. I actually live nearer to the holiday let than the agent does - what can I claim?

Look at HMRC’s property income manual (http://www.hmrc.gov.uk/manuals/pimmanual/PIM2210.htm), which states: “Some landlords engage a letting agent to collect rents, organise services etc. Where a letting agent carries out all (or virtually all) the duties relating to the letting activity, it is likely that the rental business is being conducted through the agent. In such circumstances, the business 'base' is likely to be the agent's office, and travelling expenses from the taxpayer's home will not normally be allowable.”

However in your case the agent is responsible for the advertising, letting arrangements and collection of weekly rents, but you are responsible (it seems) for the maintenance. So your case is borderline, whether your home or the agent’s office is the business base.