Work travel expenses for employees: FAQs

If you’re an employee in the UK, travel expenses can be confusing. Some journeys are claimable, others aren’t — and HMRC draws a very clear line between business travel and ordinary commuting.

Here’s a simple guide to help you understand what usually counts, what doesn’t, and what records you should keep.

What counts as business travel?

In simple terms, business travel is travel you have to do to carry out your job.

This usually includes:

Visiting customers or clients

Travelling between different work locations

Going to meetings, training, or events away from your normal workplace

Travelling to a temporary workplace

If the journey is necessary for your role, it’s more likely to be business travel.

What is ordinary commuting?

Ordinary commuting is travel between:

Your home, and

Your normal, permanent place of work

This type of travel is not claimable, even if:

You are required to attend the workplace

You work long hours

You have no option but to travel

This is one of the most common areas where claims go wrong.

When can travel from home be claimed?

Travel from home may be claimable if:

You are travelling to a temporary workplace

You are travelling somewhere that is not your normal place of work

Your role involves attending multiple locations, with no single permanent base

Each situation depends on the facts, not just your job title.

What is a temporary workplace?

A workplace is usually temporary if:

You attend it for a limited period, and

You do not expect to work there for more than 24 months, and

You do not spend most of your working time there

Once a workplace stops being temporary, travel to it becomes ordinary commuting.

What travel costs can employees usually claim?

For qualifying business travel, employees can normally claim (or be reimbursed tax-free) for:

Train, bus, tube and tram fares

Taxi fares for work journeys

Flights for business trips

Parking fees and road tolls

You cannot claim:

Parking fines

Speeding fines or other penalties

Using your own car for work

If you use your own car, van or motorcycle for work journeys, you can usually claim mileage.

HMRC’s approved mileage rates are:

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

25p per mile after that

24p per mile for motorcycles

If your employer pays less than these rates, you may be able to claim tax relief on the difference.

Fuel for ordinary commuting is not claimable.

Hotels and meals – what’s allowed?

If your job requires you to stay overnight away from home, you can usually claim:

Hotel or other accommodation

Reasonable meals while you are away

You cannot claim:

Extra nights added for personal reasons

Family members’ travel, accommodation or meals

What about trips that mix work and personal time?

If a trip is partly work and partly personal:

You can usually claim the work-related part only, if it can be clearly separated

If the main purpose of the trip is personal, HMRC may not allow any claim at all.

What records should you keep?

Good records make claims easier and reduce the risk of problems later.

You should keep:

Receipts for travel, hotels and meals

Mileage logs (date, journey, reason and miles)

Copies of expense claims submitted to your employer

How do employees actually claim?

Most employees claim through their employer’s expense system

If you are not fully reimbursed, you may be able to claim tax relief:

Through your tax code, or

Via a Self Assessment tax return

Final thoughts

The key question HMRC always asks is simple:

“Was this journey made because of the job, or because of personal choice?”

If it’s business travel, it may be claimable.

If it’s ordinary commuting, it won’t be.

If you’re ever unsure, it’s best to check before claiming.

Man driving fast in a car with coffee to work