Can I claim expenses for business travel within the UK?

Can I claim expenses for business travel within the UK?

If you travel around the UK for work, it’s natural to wonder what you can legitimately claim back as a business expense. The short answer is: often yes, but only when the travel is genuinely for business purposes and the costs are “wholly and exclusively” incurred for that business. In practice, the rules differ depending on whether you’re an employee claiming from your employer, a director of a limited company, a sole trader, or a partner in a partnership. The details also depend on where you travel from and to, whether the trip is to a “temporary workplace,” and whether there’s any private element mixed in.

This article explains how claiming UK business travel expenses generally works, what counts as business travel, which costs are commonly claimable, what the typical pitfalls are, and how to keep records that stand up to scrutiny. It’s written to help you make sensible decisions before you book travel, not just after you’ve already spent the money.

What “business travel” actually means

To claim travel costs, the travel must be necessary for your work or your business activity. That sounds obvious, but it’s the foundation for everything. “Business travel” typically includes journeys you make to carry out your duties, meet clients, attend business meetings, visit suppliers, carry out site visits, attend training that relates to your role, or travel between workplaces. If you’re self-employed, it can also include travel to win or service contracts, manage operations, or perform the work you’ve been hired to do.

What normally does not count is ordinary commuting: the regular travel between your home and your permanent workplace. Even if you answer emails on the train, commuting is still commuting. The key questions usually are:

1) Is the travel required to do the job or run the business?

2) Is it a journey to a temporary workplace or between workplaces, rather than regular commuting to a permanent workplace?

3) Is the cost incurred for business rather than personal reasons?

These points matter because a lot of claims fall down on “it feels work-related” rather than “it is allowable under the rules.” The distinction between commuting and business travel is the biggest stumbling block for many people.

Employees vs self-employed vs limited company directors

Before you look at specific expenses, it helps to understand which “lane” you’re in, because the mechanism for claiming differs:

Employees usually claim expenses from their employer under the employer’s policy. Where expenses are not reimbursed, employees may be able to claim tax relief on certain allowable costs, but it depends on the circumstances and whether the employer reimbursed or provided benefits.

Sole traders and partners typically claim allowable business travel costs as deductions against business income. The principle is that the cost must be wholly and exclusively for business. If a journey has a mixed purpose (business plus private), you may need to apportion it or exclude it.

Limited company directors can often have business travel reimbursed by the company, and the company generally claims it as a business expense, provided it’s business travel and properly evidenced. The director must still be careful with commuting, mixed-purpose journeys, and “personal benefit” elements, which can trigger additional tax consequences.

Regardless of category, the practical themes are the same: define the purpose, keep evidence, and avoid mixing personal travel with business claims unless you can clearly separate the two.

Temporary workplace vs permanent workplace

For many UK travel claims, the concept of a “temporary workplace” is crucial. In plain terms, a permanent workplace is somewhere you attend regularly in the course of your work and that is not temporary. Travel to a permanent workplace is generally commuting, and commuting costs are usually not allowable.

A temporary workplace is typically a place you attend to perform a task of limited duration or for a temporary purpose. If you’re going to a temporary workplace, travel may be claimable. Examples often include:

- Visiting a client site for a specific project that won’t last indefinitely.

- Attending a one-off meeting in another city.

- Working at a site for a limited period before moving on elsewhere.

However, if the “temporary” site becomes somewhere you regularly attend over a long period, it may cease to be treated as temporary. In real life, this tends to matter for contractors, consultants, and people on long placements, where travel can gradually morph from “business travel” into something that looks and behaves like commuting.

Common claimable travel costs within the UK

Assuming the journey is allowable business travel, you can usually consider claiming a wide range of costs. The challenge is not that travel is narrow; it’s that the claim must match the business purpose and be evidenced. Here are typical categories.

Public transport: train, tube, tram, bus

Train fares and other public transport used for business travel within the UK are commonly claimable when the trip is necessary for business. This can include standard or (where justified) first-class travel, though employers and HMRC scrutiny often comes down to “is it reasonable?” If first class is claimed, you should expect to justify why it was appropriate in the circumstances. For example, if the fare difference is marginal, if you needed a quiet environment to work, or if it is company policy for long journeys, that can help explain it.

Claimable elements typically include:

- The ticket itself (advance, off-peak, anytime, etc.).

- Seat reservations or supplements.

- Necessary local transport to and from stations for the business journey.

Keep receipts, e-tickets, and confirmation emails, and note the business reason (client meeting, site visit, training, and so on). If you use a railcard, claim only what you actually paid.

Car travel: mileage vs actual vehicle costs

If you use your own car for business travel within the UK, you generally have two broad approaches depending on your situation and the framework you’re using: claiming mileage (a simplified method) or claiming a proportion of actual running costs. Many people prefer mileage because it’s straightforward and reduces record-keeping burdens, but it’s not always optimal in every scenario.

Mileage method involves keeping a log of business miles and claiming a rate per mile. This rate is intended to cover fuel, servicing, depreciation, insurance, and general wear and tear. With mileage claims, you usually don’t also claim separate fuel costs for those same miles (because fuel is already included in the rate). You may, however, be able to claim certain additional journey-specific costs, such as tolls, parking fees, or congestion charges, if they are incurred for the business journey and are not already covered by the mileage rate used in your context.

Actual cost method involves claiming a business proportion of actual motoring costs: fuel, insurance, repairs, servicing, vehicle finance interest (in certain contexts), and so on. You typically need a way to measure business vs personal use, often via mileage logs, and then apply that proportion to the total costs. This method can be more complex and requires more evidence, but in some cases it can result in a higher (or more accurate) deduction.

Whichever method you use, maintain a mileage log that includes date, start location, destination, purpose, and miles. Vague entries like “London trip” are less helpful than “Bristol to London client meeting at X, return.”

Taxi and private hire

Taxis, minicabs, and ride-hailing services can be claimable when they are used for business travel and are reasonable in the circumstances. For example, taking a taxi late at night after a client dinner might be more reasonable than using public transport, particularly if safety is a concern or if public transport is limited. A taxi from a station to a meeting venue may also be acceptable if it’s efficient and the cost is proportionate.

Keep receipts and note why the taxi was necessary. If the taxi includes a personal detour (dropping a friend off, heading to a personal appointment), that element is not business travel and should not be claimed.

Flights within the UK

Flights within the UK can be claimable where they are a necessary and reasonable way to undertake business travel. While trains are often preferred for domestic travel, flights may make sense depending on the route and time constraints. Claimable costs can include the flight ticket, baggage fees necessary for business, and transport to and from the airport for the business journey.

As with other travel, the “reasonableness” question matters. If a low-cost flight is chosen purely for convenience and triggers significant extra expenses (airport parking, expensive airport transfers), it may still be allowable if the overall decision is defensible, but you should be prepared to explain the commercial rationale.

Hotel and overnight accommodation

If your business travel requires you to stay overnight, accommodation costs are commonly claimable. The key is that the overnight stay must be necessary for business, not just a preference. For example, if your meeting starts early and the travel time is substantial, an overnight stay can be reasonable. If you choose to stay overnight for personal convenience when you could reasonably travel on the day, the expense may be challenged, especially if it is lavish.

Claimable accommodation-related costs can include:

- Hotel room charges (including taxes and service charges).

- Reasonable breakfast if it is part of the room rate or necessary while travelling for business.

- Wi-Fi charges if needed for work (though many hotels include this).

If you extend the stay for leisure (for example, staying Friday and Saturday when the business event ends on Friday), you usually need to separate the business nights from the personal nights and claim only the business portion. If the hotel charges differ between nights, use the actual nightly breakdown if possible.

Meals and subsistence while travelling

Meals are one of the most misunderstood areas. In general, ordinary everyday meals are not claimable just because you happen to work. However, if you are travelling for business and you incur additional subsistence costs because you are away from your normal base, you may be able to claim reasonable meals and refreshments that are directly connected to that business travel.

Practical examples where subsistence is often considered:

- Buying lunch while travelling to a client site far from your usual workplace.

- Dinner if you must stay overnight for a business trip.

- Reasonable refreshments while on a long business journey.

“Reasonable” is important. A modest meal is easier to justify than an extravagant one. Alcohol can be particularly sensitive: if you have a glass of wine with dinner during an overnight business trip, it may be part of the meal expense in some employer policies, but it can raise questions, especially if the alcohol component is significant. If your employer has a strict policy, follow that. If you’re self-employed, keep it defensible and clearly tied to being away for business.

Also be aware of the difference between subsistence and entertainment. Taking a client out for a meal is typically treated as business entertainment rather than subsistence. For many businesses, client entertainment has different tax treatment and may not be deductible in the same way as subsistence. Mixing the two in your records is a common error.

Parking, tolls, congestion charges, and low emission zones

Journey-specific costs like parking fees, tolls, and congestion charges can often be claimed when they are incurred for allowable business travel. If you drive into a city for a client meeting and pay for parking and a congestion charge, those can be legitimate business expenses as part of that trip.

However, if the underlying journey is ordinary commuting, then associated costs generally follow the same treatment as the commuting itself. For example, parking near your permanent workplace is usually a commuting cost and may not be allowable as business travel. Always connect the charge to a business journey that is itself allowable.

Business travel by bicycle

If you travel by bicycle for business purposes, you may be able to claim costs associated with that travel, depending on your arrangement. Some systems allow simplified mileage-type claims for cycling, and you can also consider whether specific travel costs were incurred wholly and exclusively for business travel. Keep a log of business journeys, even if they are short, and keep receipts for any directly attributable costs.

Working from home and travel: what changes?

Remote and hybrid work has blurred the lines between home, work, and travel. People often assume that if they work from home, any travel to the office is business travel. Usually, it isn’t. If your office is a permanent workplace, travel from home to that office tends to be commuting, even if you spend part of the week working from home.

Where it can get interesting is when you travel from your home (as your base) to a temporary workplace, or you travel between two workplaces in a single day. For example:

- Home to a client site for a one-off meeting can be business travel.

- Home to your usual office may still be commuting.

- Office to client site to office is usually business travel between workplaces (assuming the client site is a temporary workplace).

The exact outcome can depend on your contractual arrangements, where your duties are performed, and whether your home is genuinely treated as a workplace for tax purposes in your situation. If you are unsure, it’s worth being cautious and consistent in your approach rather than “optimising” one month and then doing something different the next.

Training, conferences, and events within the UK

Travel and subsistence for training courses, conferences, and business events within the UK can often be claimed if the event is relevant to your role or your business. The purpose needs to be tied to maintaining or improving skills used in the business, or directly supporting business operations. If the event is primarily recreational or only loosely related, the claim becomes more questionable.

Also watch for the “dual purpose” issue. A trip that includes a conference plus a weekend of sightseeing can still include legitimate business costs, but you should separate the business and personal parts clearly. A clean separation in receipts and booking confirmations makes this easier: separate hotel bookings, separate travel legs, and clear notes of the business schedule.

What about combining business travel with a personal trip?

Combining business and personal travel is common, and it’s not automatically a problem. The issue is how you treat the costs. If the trip has a clear business purpose but you extend it for leisure, you generally claim the business element and exclude the personal element. The cleaner and more reasonable the split, the easier it is to support.

Consider these common scenarios:

Scenario A: Business trip with an extra personal night

You travel to Manchester for a client meeting on Thursday, then stay Friday night for leisure and return Saturday. In many cases you would claim the travel and accommodation relating to the business day(s), but you would not claim the extra leisure night. If the return journey is more expensive because you delayed it for leisure, you may need to claim only the cost equivalent to returning at the end of the business portion, depending on your policy and what is reasonable.

Scenario B: Bringing family along

If your spouse or children travel with you, their travel and accommodation costs are personal and are not business expenses, even if you are on a business trip. If you pay for a larger room or additional hotel charges because they joined you, you should claim only the business-related portion. If you can book a single room at the same rate either way, you still need to be honest about any incremental costs.

Scenario C: Visiting friends while “on business”

If the journey is primarily to visit friends and you happen to squeeze in a quick meeting, the “wholly and exclusively” test becomes difficult. In these situations, claiming the travel as business is risky. The main purpose matters, and if the business element is incidental, the travel may not be allowable.

Claiming travel when you have multiple work locations

If you have more than one work location, travel between them can often be claimable as business travel. For example, you might travel from your main office to a satellite site, or between client sites. The key is to show that the travel is between workplaces in the performance of your duties, not simply getting to work in the first place.

For people with “itinerant” roles (such as field engineers, surveyors, and regional managers), travel can form a core part of the job. In those cases, careful documentation matters even more. A consistent mileage log, a diary of appointments, and a clear understanding of what counts as a normal base versus a temporary site will help you claim correctly.

Can you claim for travel time or lost time?

You generally claim out-of-pocket expenses, not the value of your time. Travel time might be billable to a client if your contract allows it, but that’s different from an expense claim. In expense terms, you claim what you paid (and can evidence) for travel, accommodation, and similar items, not a notional hourly cost of sitting on a train.

What records should you keep?

Good records are what turn an “I think this is allowable” into a robust claim. Whether you’re submitting to an employer or claiming via your accounts, aim to keep:

- Receipts or invoices for tickets, hotels, taxis, parking, meals, and other costs.

- Booking confirmations and emails showing dates, locations, and prices.

- A mileage log for car travel (date, route, purpose, miles).

- Diary entries, meeting invites, or client correspondence supporting the business purpose.

- Notes explaining unusual items (for example, why a more expensive ticket was necessary).

For digital receipts, store them in a consistent system and back them up. If you are reimbursed by an employer, keep your expense reports and approvals. If you’re self-employed, keep records in a way that links each expense to the specific business activity.

How “reasonable” affects claims

Even when a cost is technically connected to business travel, it can still be challenged if it looks excessive. “Reasonable” isn’t only about the number on the receipt; it’s also about context. A mid-range hotel in central London during a busy period may be reasonable. A luxury suite for a routine one-night stay might not be, especially if a standard room would have done the job.

Similarly, taking a taxi everywhere may be questioned if public transport was practical and significantly cheaper, unless you have a clear reason (time pressure, disability considerations, safety late at night, carrying equipment). If you’re claiming through a company or an employer, follow the internal policy first, because policy often sets the practical boundary even when a broader claim might be theoretically possible.

VAT: can you reclaim it on UK travel?

If you run a VAT-registered business, you may be able to reclaim VAT on certain business expenses, but travel is a mixed area. Some travel costs include VAT, some don’t, and the rules vary by type of expense. For example, train tickets are typically zero-rated for VAT, so there’s usually no VAT to reclaim. Hotels and many other services often include VAT, and if they are genuinely for business, VAT may be reclaimable under the usual rules, provided you have a proper VAT invoice where required.

VAT can add complexity, particularly if you have mixed business and personal use, because VAT recovery generally follows the same principle: it needs to relate to taxable business activities and not be blocked or restricted. If VAT is a material issue for your business, it’s worth making sure your bookkeeping process captures the correct VAT treatment for each category of travel expense rather than assuming everything is treated the same way.

What if your employer reimburses you?

If you’re an employee and your employer reimburses allowable business travel costs, the reimbursement is often not taxable, provided it’s properly treated and the expense is genuinely for business. If your employer pays you a flat allowance, or reimburses costs that are not allowable, the tax position can change. That’s why employer policies often require itemised receipts and clear business justification: it protects both you and the employer.

If your employer does not reimburse certain costs that are allowable, you may be able to claim tax relief on some of them, depending on your circumstances. In that case, it’s still essential to keep evidence and to understand what is considered “in the performance of your duties” rather than merely “helpful for work.”

Common mistakes to avoid

Many disputes and rejected claims come down to a small set of recurring mistakes. Here are the big ones to watch for:

1) Claiming commuting as business travel

This is the classic error. If you travel from home to your permanent workplace, that is generally commuting and not allowable as a business travel expense.

2) Not separating business and personal elements

If you mix personal travel with business travel, split the costs and keep the split evidence-based. Don’t claim the whole trip if only part of it is business.

3) Missing receipts and weak descriptions

A claim that says “Travel – £180” with no receipt and no explanation is vulnerable. Itemise it and explain the business purpose.

4) Treating client entertainment as subsistence

A meal with a client is usually entertainment rather than subsistence. Keep it separate in your records, and apply the correct treatment.

5) Over-claiming meals

Buying lunch near your office every day is not subsistence just because you’re busy. Subsistence is typically linked to being away on business travel, not ordinary working patterns.

6) Inconsistent approaches

If you claim home-to-office as business one month and not the next, it can look like you’re making it up as you go. Consistency helps credibility.

Practical checklist: deciding if a UK travel expense is claimable

Use this mental checklist before you claim:

- What was the business purpose of the trip, in one sentence?

- Was the journey to a temporary workplace or between workplaces, rather than commuting?

- Is there any personal element? If yes, have you separated it?

- Is the cost reasonable for the context and your organisation’s policy?

- Do you have receipts and supporting evidence (tickets, hotel invoice, mileage log, meeting invite)?

- Have you recorded it in the right category (travel, subsistence, accommodation, parking, entertainment)?

If you can answer those clearly, your claim is much more likely to be correct and defensible.

Examples of typical UK business travel claims

Example 1: One-day client meeting by train

You travel from Birmingham to London for a client meeting and return the same day. Your train tickets, tube fares to the client’s office, and a modest lunch while travelling are commonly the kinds of costs people claim. Keep the train e-ticket, your contact’s meeting email, and the lunch receipt.

Example 2: Driving to a temporary site

You drive from home to a construction site where you will work for two weeks, then return home each day. If the site is a temporary workplace and you’re travelling there specifically for that limited assignment, your mileage may be claimable, along with site parking. You should keep a mileage log and any parking receipts.

Example 3: Overnight stay for early start

You have a 9am meeting in Glasgow and you live in Leeds. Travelling on the day would require an extremely early start and risk delays. Booking a hotel the night before can be reasonable, and the hotel cost plus dinner and breakfast (within reason) may be claimable as part of that business trip.

Example 4: Conference plus weekend away

You attend a two-day conference in Edinburgh and stay an extra night for leisure. You claim the conference-related travel and the two business nights of accommodation. The extra leisure night is personal. If your return train fare is the same regardless of day, the travel split may be simpler; if it’s more expensive because you returned later, you may claim only the equivalent fare for returning after the conference, depending on what is defensible and what your policy says.

How to handle grey areas

Some situations don’t fit neatly into “allowed” or “not allowed.” In those cases, the best approach is to be conservative, document your reasoning, and align with a consistent policy. Grey areas often include:

- Regularly travelling to a client site that starts to look permanent.

- Hybrid work patterns where the office attendance is frequent but not daily.

- Meals that are partly subsistence and partly entertainment.

- Upgrades, lounge access, and other comfort costs.

When in doubt, ask yourself: if someone impartial reviewed this claim, would the business purpose and reasonableness be obvious from the records alone? If the answer is “maybe,” improve the documentation or reduce the claim to the part you can clearly justify.

Final thoughts

Yes, you can often claim expenses for business travel within the UK—but success depends on getting the fundamentals right. The journey needs to be for genuine business reasons, it usually needs to be to a temporary workplace or between workplaces rather than ordinary commuting, and the costs must be reasonable and properly evidenced. Once you understand those principles, the day-to-day decisions become easier: keep receipts, keep a mileage log, separate personal elements, and describe each trip clearly.

If you put simple processes in place—capturing receipts as you go, logging mileage promptly, and writing a one-line purpose for each trip—you’ll not only reduce the risk of incorrect claims, you’ll also make your expense reporting faster and less stressful. Business travel is a normal part of working life for many people across the UK, and with careful handling, claiming what you’re entitled to can be straightforward and defensible.