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 another – this includes travelling between your main ‘permanent workplace’ and a temporary workplace
• you’ve got to travel to or from a certain workplace because your job requires you to

But business journeys don’t include:

• ordinary commuting – when you travel between your home (or anywhere that is not a workplace) and a place which counts as a permanent workplace
• private journeys – which have nothing to do with your job

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steve@bicknells.net