Commuting allowance

That's contradictory, because you say that you receive a commuting allowance from your employer (as a self-employed person). Do you mean your client, who also gives you a mileage allowance? Or is it really in the context of employee-employer? If it is as a self-employed person, then that mileage allowance is secondary to the main issue (your performance as a self-employed person). And then the mileage allowance is also taxable, just like your regular performance.I am a physiotherapist and the practice I work for (as a self-employed person) pays me a commuting allowance.