Rail fares - This should normally be second class saver ticket or an ordinary return (as appropriate).
Where applicable the 'casual users' car mileage is 40p , normally based on the shortest ('AA' mileage chart) practical route.
NB - In instances where an employee uses his / her own vehicle for business purposes it is mandatory that the motor insurance cover includes a clause specifically permitting the use of the vehicle for business. Most policies do not cover private vehicles
Self Emplyed & Business Expense Claim Form 2012.xls