What is the procedure if I have kept records?
If an accurate logbook was kept, a claim can still be based on section 1, 2 and 3 of the travel section. The kilometres will, however, not be limited as indicated in the previous question. If you have kept accurate records of your travelling expenses, you may complete sections 1, 2 and 3 or sections 1, 2 and 4 of the travel section to calculate your claim. Only taxpayers who do receive a travel allowance and have kept records have the option of completing either sections 3 or 4.
