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.