Can you claim travel expenses to a temporary workplace in the UK?

Full answer

The tax treatment of travel to work depends on whether the workplace is permanent or temporary. Travel to a permanent workplace (ordinary commuting) is never tax-deductible. Travel to a temporary workplace can be. Definition of a temporary workplace: - HMRC defines a temporary workplace as one that an employee attends in the performance of their duties but is not a permanent workplace. - A workplace is temporary if the employee's attendance is likely to last less than 24 months. - A workplace that an employee attends for more than 40% of their working time cannot be a temporary workplace -- even if the total duration is under 24 months. - Once it becomes clear that attendance will exceed 24 months, travel expenses cease to be deductible from that date. What can be claimed: - Travel from home to the temporary workplace and back. - Travel between a permanent workplace and the temporary workplace. - Accommodation costs if the workplace requires an overnight stay. - Subsistence (meals, drinks) on days when travel is to a temporary workplace -- subject to the qualifying conditions. Mileage rates (HMRC Approved Mileage Allowance Payments): - Cars and vans: 45p per mile for the first 10,000 miles per tax year, 25p per mile above 10,000 miles. - Motorcycles: 24p per mile. - Bicycles: 20p per mile. For employees: - Claim mileage allowance relief if your employer pays less than the HMRC rates. - Claim other travel costs via P87 form (up to £2,500) or Self Assessment. For self-employed: - Deduct travel costs as a business expense using either actual costs or simplified mileage rates.

Related guides

• Travel Expenses Guide
• Mileage Allowance Relief Guide

More answers

• What is a P87 form in the UK and when do I use it?
• Can I claim home office expenses if I rent my property in the UK?