Do you work mainly from home (home is your business base)?

Client and business travel may be deductible. Since your home is your main business premises, travel to see clients, attend meetings, visit suppliers, or go to temporary work locations is deductible. Your home counts as your base, so outward business journeys from home qualify.

Do you go to this workplace regularly (more than 40% of your working time)?

Commuting costs are not deductible. Travel between your home and your regular place of work (commuting) is not an allowable business expense. HMRC considers this ordinary commuting, regardless of how you travel. This applies even if you work from home some days.

Is the journey to a temporary work location (expected to last under 24 months)?

Deductible as travel to a temporary workplace. Travel to a temporary workplace is an allowable business expense. A workplace is temporary if you attend it for a limited period or for a temporary purpose, and you don't expect to be there for more than 24 months.

Is this business travel (client visits, meetings, business errands)?

Your company may reimburse you tax-free. Your limited company can reimburse you for business travel costs without any tax implications for you. The company claims the expense, and you receive the reimbursement tax-free. This includes all public transport costs for genuine business journeys.

Is this travel to your company's regular office or workplace?

Commuting costs are not deductible. Travel between your home and your company's regular workplace is commuting and cannot be claimed as a business expense or reimbursed tax-free by your company.

Is this travel to a temporary workplace or client site?

Your company may reimburse you tax-free. Your limited company can reimburse you for business travel costs without any tax implications for you. The company claims the expense, and you receive the reimbursement tax-free. This includes all public transport costs for genuine business journeys.

Can I Expense This?

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Can I Expense Travel Costs?

Find out if you can claim public transport, trains, buses, and other travel costs as a business expense.

Last reviewed: January 2026

Question 1

ℹ️This tool provides general guidance only, not professional advice. Results depend on your specific circumstances.

Can I Expense Travel Costs?

1Question 1

Are you self-employed or a sole trader?

This includes freelancers and contractors not working through a limited company.

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Important disclaimer

This tool provides general guidance based on HMRC rules at the time of writing and is for informational purposes only. It does not constitute professional tax, legal, or financial advice. Tax rules change frequently and this information may be outdated or incomplete. No warranty is given as to accuracy. We accept no liability for any loss, damage, or consequences arising from reliance on this guidance. Use of this tool does not create a professional-client relationship. Your specific circumstances may differ significantly. Always consult a qualified accountant or tax advisor before making financial decisions.