The cost of business travel is an allowable expense for tax.
Home to work travel may qualify as a business journey (and so the cost will qualify for tax relief) where:
- Home is the main or only workplace or the operating base of the business.
- The trade or profession is a travelling occupation, or the nature of the trade is itinerant and the business base radiates around home.
Home to work travel is unlikely to qualify as a business journey when:
- Home is not a business base
- Home is a place of business, but not where the main work is carried out
As with all of our tax tips and web pages this information is necessarily summarised and of a general nature. If you would like detailed specific advice please contact us.