Print 🖨 2015 No. 1948 INCOME TAX The Income Tax (Approved Expenses) Regulations 2015 come into force on 21st December 2015. What are business journeys (HMRC definition) You can only get tax relief on the cost of business journeys. These are when, as part of your job: you have to travel from one workplace to … Continue reading 2016/17 rules on the tax free allowance for Sandwiches