Contact Us

HMRC will allow a claim for travel costs to any place where the employee or director’s attendance is necessary in the performance of their duties.  There are however two situations where such a claim will be denied:

  1. any claims that include private journeys and
  2. any journey which is ‘ordinary commuting’ or substantially ordinary commuting. 

Ordinary commuting is defined as the journey between the employee’s home and a ‘permanent place of work’. A ‘permanent place of work’ is a place where an employee is expected to work for more than 40% of his/her time over a period of 24 months or the duration of their employment if shorter.

So in answer to your question, if the contract is for more than 24 months (or likely to last for more than 24 months) and 40% or more of the working week is spent at the work place then travel expense claims will be denied.

Your local TaxAssist Accountant would be happy to help with any issues around travel claims or any other of your accounting or tax needs. Contact us to be put in touch with your local office.

Date published 11 Jul 2014

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

Choose the right accounting firm for you

Running your own business can be challenging so why not let TaxAssist Accountants manage your tax, accounting, bookkeeping and payroll needs? If you are not receiving the service you deserve from your accountant, then perhaps it’s time to make the switch?

Local business focus icon

Local business focus

We specialise in supporting independent businesses and work with 80,684 clients. Each TaxAssist Accountant runs their own business, and are passionate about supporting you.

Come and meet us icon

Come and meet us

We enjoy talking to business owners and self-employed professionals who are looking to get the most out of their accountant. You can visit us at any of our 409 locations, meet with us online through video call software, or talk to us by telephone.

Switching is simple icon

Switching is simple

Changing accountants is easier than you might think. There are no tax implications and you can switch at any time in the year and our team will guide you through the process for a smooth transition.

See how TaxAssist Accountants can help you with a free, no obligation consultation

0800 0523 555

Or contact us