Travel & Mileage
Business mileage
Using your own vehicle for business journeys can be claimed using HMRC's approved mileage rates, which cover fuel plus wear and tear.
Business travel
Travel costs for genuine business journeys — train fares, flights, taxis and accommodation — are generally allowable, but ordinary commuting is not.
Train & rail fares
Rail fares for genuine business journeys are allowable, but ordinary commuting — including season tickets that cover your regular route to work — is never deductible.
Taxis & ride-hailing
Taxi and ride-hailing fares (Uber, Bolt and similar) for genuine business journeys are allowable, but the same commuting exclusion applies as for any other travel cost.
Hotels & overnight accommodation
Hotel and other overnight accommodation costs are allowable when a qualifying business journey genuinely requires an overnight stay — but the cost must be reasonable and any private nights must be excluded.
Flights
Flight costs for genuine business journeys are allowable, but commuting by air is excluded on the same basis as any other commuting, and mixed business-and-leisure trips require careful apportionment.
Congestion charge & ULEZ
The London congestion charge, the Ultra Low Emission Zone (ULEZ) charge, and similar local authority clean air zone charges are allowable for qualifying business journeys — but not for commuting, and the treatment differs depending on whose vehicle is charged and who pays.
Parking
Parking incurred on a genuine business journey is allowable, but parking and traffic fines are never allowable.