Business travel
Travel costs for genuine business journeys — train fares, flights, taxis and accommodation — are generally allowable, but ordinary commuting is not.
Sole traderAllowable
Ltd companyAllowable
EmployeeConditional
Conditions
- The journey must be made wholly and exclusively for business.
- Travel between home and a permanent workplace is ordinary commuting and is not allowable.
- Reasonable accommodation when staying away overnight for business can be included.
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.
Find an accountantRelated allowances
Source: HMRC guidance · Last checked 2026-03-01
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.