Travel expenses for self-employed

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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.