Business Travel Expenses: What You Can Claim

Introduction

Business travel is one of the most valuable expense categories for sole traders. If you travel for work, you can claim tax relief on transport, accommodation, and meals. However, HMRC has clear rules about what counts as business travel versus commuting.

This guide explains what travel expenses you can claim, the difference between business travel and commuting, subsistence rules for meals and overnight stays, and how to keep proper records.

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What Counts as Business Travel?

HMRC's definition

Business travel is travel that is wholly and exclusively for business purposes. This includes:

• Travelling to meet clients or customers
• Visiting suppliers
• Attending trade shows, conferences, or training
• Travelling between business locations
• Site visits and project locations

What is NOT business travel

Commuting is not deductible. This means:

• Travel between your home and your regular place of work
• Travel to and from an office you work at daily
• Your normal daily journey to work

The "temporary workplace" rule

You can claim travel to a temporary workplace even if it is the only place you work that day. A workplace is temporary if:

• You attend it for a limited period, or
• You attend it for a temporary purpose

If you expect to work at a location for more than 24 months, it becomes a permanent workplace and travel is no longer claimable.

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Transport Costs You Can Claim

By car or van

Use either:

• Mileage rates: 45p per mile (first 10,000), then 25p per mile
• Actual costs: Fuel, insurance, repairs (business proportion only)

See our guide on Vehicle Expenses for Self-Employed for details.

Public transport

You can claim the full cost of:

• Train tickets
• Bus fares
• Underground/metro fares
• Tram fares

Keep tickets or receipts as evidence.

Taxis

Taxi fares for business journeys are fully deductible. Keep receipts.

Flights

Domestic and international flights for business purposes are claimable. Book economy class unless there is a clear business reason for premium seats.

Parking and tolls

You can claim:

• Parking fees at business destinations
• Congestion charges
• Toll road charges
• Bridge and tunnel fees

Bicycle

If you cycle for business, you can claim 20p per mile.

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Accommodation Costs

When you can claim

Accommodation is claimable when:

• You are away from home overnight for business
• The trip is wholly and exclusively for business

What you can claim

• Hotel rooms
• Bed and breakfast
• Airbnb or serviced apartments
• Reasonable accommodation costs

What is reasonable?

HMRC expects you to choose accommodation that is appropriate for your needs. Luxury hotels may be questioned unless there is a clear business reason.

Mixed business and personal trips

If you extend a business trip for personal reasons, only the business portion is claimable. For example:

• Business trip: Monday to Wednesday (claimable)
• Personal extension: Thursday to Saturday (not claimable)

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Meals and Subsistence

The basic rule

You can only claim meals when you are travelling for business. Normal lunches at or near your regular place of work are not claimable.

What you can claim

• Meals during business travel (breakfast, lunch, dinner)
• Refreshments during a business journey
• Meals when staying overnight for business

What you cannot claim

• Everyday meals at your normal workplace
• Meals at home before or after work
• Entertaining clients (this is a separate category with different rules)

HMRC subsistence rates (benchmark rates)

HMRC publishes benchmark rates that employers can use for employees. While these do not directly apply to sole traders, they provide useful guidance:

Meal type	Suggested rate
Breakfast	£5
Lunch	£5
Evening meal (one meal rate)	£10
Evening meal (late night)	£15
24-hour rate	£25

As a sole trader, you claim actual costs with receipts, but these benchmarks help show what HMRC considers reasonable.

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International Travel

Business trips abroad

You can claim:

• Flights
• Accommodation
• Meals and subsistence
• Local transport (taxis, car hire)
• Visa costs for business purposes

Currency and exchange

Keep records of the exchange rate used. Credit card statements often show the sterling equivalent.

Mixed purpose trips

If a trip has both business and personal elements, you must apportion:

• Wholly business days: Fully claimable
• Wholly personal days: Not claimable
• Travel costs: Claimable if the primary purpose is business

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Record Keeping Requirements

What to keep

• Receipts for all travel costs
• Details of the business purpose
• Dates and destinations
• Mileage log if using a vehicle

Digital records

Photographs of receipts or digital expense apps are acceptable. Ensure the image is clear and includes:

• Date
• Supplier name
• Amount
• Description of purchase

How long to keep records

Keep all records for at least 5 years after the 31 January filing deadline for the relevant tax year.

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Common Mistakes to Avoid

1. Claiming commuting costs

Your regular journey to work is never deductible, even if you work from home sometimes.

2. Missing the 24-month rule

If you work at the same client site for over 24 months, it becomes your permanent workplace.

3. Not keeping receipts

Without receipts, you cannot support your claim if HMRC enquires.

4. Claiming lavish expenses

HMRC may question expensive hotels or first-class travel without a clear business reason.

5. Forgetting subsistence rules

Everyday lunches are not claimable just because you are self-employed.

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How QTax Helps

QTax supports you by:

• Explaining which travel costs are deductible
• Helping you track and categorise expenses
• Ensuring your claims follow HMRC rules
• Highlighting potential issues before you file

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FAQs

Can I claim for travel to my accountant's office?

Yes, if you visit your accountant for a meeting, this is a temporary business journey.

Can I claim travel to a client's office?

Yes, unless you work there regularly (more than 40% of your time or expect to for over 24 months).

What if I work from home and visit a client once a week?

Travel to the client is claimable because home is your permanent workplace and the client site is temporary.

Can I claim for my partner's travel if they accompany me?

No, unless your partner is an employee of your business and their presence serves a genuine business purpose.

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Conclusion

Travel expenses can add up to significant tax savings for sole traders who travel for work. The key is understanding the difference between business travel and commuting, keeping good records, and claiming only what is genuinely business-related.

For the 2025/26 tax year, ensure you track all business journeys, keep receipts for meals and accommodation, and avoid the common pitfalls around temporary workplaces.