Travel expenses for sole traders – FAQs

Note this is for sole traders only - employee travel expenses will be covered in a separate blog. These were correct at the time of writing (Feb 26) - please seek advice for specific situations and deductions, this is a guide only.

Can I claim travel expenses as a sole trader?

Yes — but only for genuine business travel. The journey must be made because of your work, not personal reasons.

What does HMRC mean by “business travel”?

Business travel is travel you do to carry out your work, such as:

Visiting customers or clients

Travelling between different work locations

Going to temporary job sites

Working in a job where you travel to different places regularly

Can I claim travel from home to work?

Usually no.

Travel between home and your main, regular place of work is classed as ordinary commuting and cannot be claimed, even if you are self-employed.

When can I claim travel from home?

You may be able to claim if:

You work from home and travel out to see clients

You have no single permanent workplace

You are travelling to a temporary workplace

Each situation depends on the facts.

What if I work at lots of different places?

If you travel to different sites or customers regularly, with no fixed workplace, your travel is normally classed as business travel and can usually be claimed.

What if I work at the same place for a long time?

If you expect to work at the same place:

For more than 24 months, or

For most of your working time,

HMRC may treat it as a permanent workplace, and travel there becomes ordinary commuting and not claimable.

Can I claim car or van costs?

Yes. You can choose one of two methods per vehicle.

What is the mileage method?

You claim a flat rate per business mile:

45p per mile for the first 10,000 business miles each tax year

25p per mile after that

24p per mile for motorcycles

This covers fuel, insurance, servicing and repairs.

Once you choose this method for a vehicle, you must keep using it.

What is the actual costs method?

Instead of mileage, you can claim the business share of:

Fuel

Insurance

Repairs and servicing

Road tax

Capital allowances on the vehicle

You must exclude private use.

Can I switch between mileage and actual costs?

Not for the same vehicle.

Once you choose a method for a vehicle, you must stick with it.

Can I claim train, taxi or flight costs?

Yes — if the journey itself is a business journey.

You can also claim:

Parking fees

Tolls

You cannot claim:

Parking fines

Speeding fines or penalties

Can I claim hotel and meal costs?

Yes, if:

You have to stay overnight because of work

The costs are reasonable

You cannot claim:

Extra nights added for leisure

Family members’ costs

What about trips that are partly business and partly personal?

You can only claim the business part, if it can be clearly separated.

If the main reason for the trip is personal, HMRC may disallow the whole cost.

Can I claim travel if my family comes with me?

No. You cannot claim the cost of:

Family members’ travel

Their accommodation or meals

What records do I need to keep?

You should keep:

A mileage log (date, where you went, why, and miles)

Receipts for travel, hotels and meals

Notes showing how you worked out any business/private split

Good records make it much easier to support your claim if HMRC asks.

What’s the main thing HMRC looks at?

HMRC focuses on:

Why the journey was made

Whether the workplace is temporary or permanent

Whether your records clearly support the claim

What should I do if I’m not sure?

If you’re unsure whether a journey counts as business travel, it’s best to:

Check before claiming, or

Ask for advice so the claim is done correctly