Tax relief for travel and subsistence

If your job requires you to travel on business you may be able to get tax relief on your travel expenses. You can go back several years to get the relief - the time you've got depends on whether you've previously sent in a Self Assessment tax return.  

Tax relief for travel and subsistence costs

If you've got to make journeys for business purposes you can deduct your travelling expenses from your taxable income - so you'll pay less tax.

What are business journeys?

You can only get tax relief on the cost of business journeys. These are when, as part of your job:

  • you have to travel from one workplace to another - this includes travelling between your main, 'permanent workplace' and a temporary workplace
  • you've got to travel to or from a certain workplace because your job requires you to

But business journeys don't include:

  • ordinary commuting - when you travel between your home (or anywhere that is not a workplace) and a place which counts as a permanent workplace
  • private journeys - which have nothing to do with your job

If you're not sure if a place you travel to counts as a permanent workplace, you can call HM Revenue and Customs (HMRC) for advice.

Travel expenses that qualify for relief

You can get tax relief on the necessary costs of business travel such as:

  • public transport fares
  • hotel accommodation
  • meals
  • tolls
  • parking fees
  • business phone calls, fax or photocopying costs

But you can't get tax relief for things that aren't directly related to the business journey - like your newspaper or private phone calls.

Business mileage

You might have to use your own car, van, motorbike or cycle to make business journeys. Your employer can give you mileage allowance payments to cover your costs - up to a certain maximum amount per mile - and you don't have to pay tax on them.

If your employer doesn't pay you the maximum, you are entitled to tax relief on the difference between:

  • what your employer actually pays you for your business journeys
  • the maximum tax-free amount that your employer could have paid you for those journeys

You'll need to keep good records of the business mileage you do and of the mileage allowance payments your employer gives you. You cannot get relief for your actual expenses if they are greater than the allowed maximum per mile.

How to get tax relief

To find out how you can get tax relief for your travel and subsistence costs follow the link below: 'How to get allowances and reliefs - employees or directors'.

If you haven't completed a tax return, you've got five years from the 31 October following the end of the year concerned to get the relief. If you've previously completed a return, it's five years from 31 January following the end of the year concerned.

More useful links

Tax evasion

People who don't pay their fair share of tax are being unfair on the rest of us.

 

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