Business travel

Train fares, flights, taxis and hotel bills all sit under one umbrella, and the same test decides them all: travel for the work itself — to clients, suppliers or temporary work sites — is allowable, while ordinary commuting between home and a regular workplace never is. Trips that mix business with a holiday need the private element stripped out before anything is claimed.

Sole traderAllowable

Ltd companyAllowable

EmployeeConditional

Conditions

Genuine business journeys — to clients, suppliers, temporary work sites or business meetings — are allowable, including reasonable accommodation and meals when staying away overnight.
Ordinary commuting between home and a permanent workplace is never allowable. For the self-employed the test is whether the journey is wholly and exclusively for the trade; regular, habitual travel to the same place can itself be treated like commuting and disallowed, even if you have a home office.
For employees, directors and contractors, travel to a temporary workplace is allowable — but a workplace becomes permanent (so the travel becomes non-deductible commuting) once you have spent, or expect to spend, 40% or more of your working time there over a period lasting more than 24 months (the '24-month rule'). It runs on expectation, so a posting known from the outset to exceed 24 months never qualifies. (Source: GOV.UK booklet 490, chapter 3.)
Where a trip mixes business with private time, such as a holiday, only the genuine business portion is allowable.

Common mistakes

Claiming a commute as business travel.
Including the private element of a trip that combined business with a holiday.

What to keep

Tickets, booking confirmations and accommodation invoices.
A note of the business purpose of each journey.

Real-world example

A sole trader travels by train to a two-day client workshop in another city and stays overnight. The fares and reasonable hotel cost are allowable as business travel.

Frequently asked

What if a business trip includes some personal time?

You can usually claim the genuinely business portion. Costs that relate to the personal part of the trip should be excluded.

Not sure how this applies to you?

The rules shift with your circumstances. A qualified accountant can confirm what you can claim and handle it for you.

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Related allowances

Source: HMRC guidance · Last checked 17 June 2026

This page is general information based on HMRC published guidance, not tax advice. Status shown is a plain-English summary — your own position can differ. Always check the HMRC source above and speak to a qualified accountant before making a claim.