Can I Claim Expenses for Travelling to Work

Travel is a necessary part of life for many workers. Whether you drive to a client site, take the train to an office or attend meetings in different cities, you may wonder whether those costs can be claimed as expenses and deducted from your tax bill.

In the UK, HMRC applies very specific rules about travel expenses. In general, the cost of travelling to your regular workplace is not tax deductible. However, there are important exceptions, especially for self-employed people, those with no fixed workplace, or employees who travel to temporary locations.

This article breaks down what is and is not claimable, based on your employment status and how you work.

The General Rule: Commuting Is Not Tax Deductible

If you travel between your home and your regular place of work, this is considered ordinary commuting, and you cannot claim any tax relief on the cost. This applies regardless of:

• The distance you travel

• The mode of transport you use

• Whether you are employed or self-employed

• Whether you pay for the travel yourself

Even if your employer does not reimburse your costs, HMRC will not allow you to claim them as a tax-deductible expense. This includes:

• Train or bus fares to the office

• Petrol or diesel used for commuting

• Car parking at or near your normal workplace

• Taxi journeys unless related to a medical condition or an emergency

The reason is simple. HMRC treats commuting as a personal choice. Everyone must travel to work, so the cost is not considered to be incurred wholly and exclusively for business purposes.

Travelling to Temporary Workplaces

There is an important exception to the commuting rule. If you travel to a temporary workplace, the cost can be claimed as a business expense.

A temporary workplace is defined as a location where:

• You work for no more than 24 months continuously

• It is not your permanent or normal place of work

• Your role requires you to work there temporarily before returning to your usual base

This often applies to contractors, consultants, or employees with project-based roles. For example:

• An IT consultant working on-site with a client for 12 months

• A surveyor visiting multiple locations each week

• A company director attending meetings at various client offices

In these cases, travel expenses such as train fares, mileage, and hotel stays may be claimed either by your employer or through your own tax return if you are self-employed or not reimbursed.

If a temporary workplace becomes your main place of work over time (beyond the 24-month rule), it is then treated as permanent, and further travel cannot be claimed.

Self-Employed Workers: Claiming Travel Costs

If you are self-employed, travel expenses between your home and your client’s premises or other business locations can usually be claimed, provided the travel is necessary for your business.

You can claim travel costs such as:

• Vehicle mileage using HMRC’s approved rates

• Public transport fares

• Taxi journeys for business purposes

• Parking fees

• Road tolls and congestion charges

• Hotel accommodation and subsistence if staying overnight

However, if you have a fixed business premises that you regularly travel to from home, that journey may be treated as commuting and would not be allowable.

As always, the key rule is that travel costs must be incurred wholly and exclusively for business purposes. Any journey that has a mixed personal and business purpose must be apportioned carefully.

Mileage Claims for Employees

Employees who use their own vehicle for business travel (not commuting) may be able to claim mileage allowance relief if their employer does not fully reimburse them.

HMRC allows you to claim mileage at these rates:

• 45p per mile for the first 10,000 business miles per year

• 25p per mile thereafter

If your employer pays less than these rates, you can claim the difference as a deduction on your Self Assessment return or by submitting a P87 form. If your employer pays the full rate, no further relief is available.

This relief applies only to business journeys, such as:

• Visiting a client site

• Travelling to training courses or events

• Attending meetings away from your usual place of work

It does not cover the journey to and from your main workplace.

What About Working from Home?

Since the rise of remote and hybrid working, many employees now work partly or fully from home. However, HMRC has not changed its approach to travel expenses.

If your home is not your official workplace, travelling from home to the office is still seen as commuting and is not deductible.

If your employment contract confirms your home as your permanent place of work and your employer has no office base, you may be able to claim travel to client sites or occasional business meetings. But these cases are rare and usually require written confirmation from your employer.

Limited Company Directors and Travel Costs

If you are a director of a limited company and travel for work, the company can pay or reimburse:

• Travel to temporary client sites

• Business meetings

• Events, exhibitions or networking relevant to the business

• Subsistence and accommodation when travelling overnight

These costs are allowable for Corporation Tax and do not trigger a benefit in kind, provided the journey meets the business travel criteria.

Travel between home and your company’s registered office is generally not allowable unless the office is temporary or not your main place of work.

Keeping Records for Travel Claims

If you claim travel expenses through your business or personal tax return, good records are essential. Keep:

• Receipts for all travel costs

• Mileage logs showing date, destination and reason for travel

• Train, bus or taxi fare confirmations

• Hotel invoices and meal receipts if claiming overnight stays

Without these records, HMRC may disallow the expense if challenged during a compliance check.

Summary: Can I Claim Expenses for Travelling to Work?

In most cases, you cannot claim expenses for travelling to your regular workplace. Commuting is considered a personal cost, not a business expense, whether you drive, take the train or walk.

However, you can claim travel expenses if:

• You travel to a temporary workplace or client site

• You are self-employed and the journey is wholly for business

• You are an employee travelling to meetings or external events

• You work from home under a formal agreement and travel to client sites

The difference lies in the purpose and destination of the journey. Understanding the rules ensures you only claim what is allowed, avoid errors on your tax return, and make the most of genuine business expenses. When in doubt, seek advice tailored to your specific role and working arrangement.