This depends on the type of journey made but generally travel can be claimed if the following is true:
- The journey is from your permanent workplace to another workplace.
- The journey is from another workplace (e.g. client) to either your own permanent workplace or another workplace (e.g. another client).
- The journey is from your permanent workplace to a temporary workplace.
If you work from home or your trading address or registered office is your home address then it is usually deemed your permanent workplace. This means that any travel you undertake on behalf of the business can be claimed back.
If you travel from your permanent workplace to a temporary site on a regular basis you may fail within the 24 month rule. This states that if you travel to a temporary site for more than 24 months (or you know you will be travelling to the temporary site for longer than this period) and you spend more than 40% of your time there this workplace will be deemed your permanent workplace and you will no longer be able to claim travel expenses. Furthermore, once you are aware that you will be working for longer than 24 months is the point in time when the temporary workplace is deemed your permanent workplace also.
If points 1 & 2 are true and you are still within the 24 month rule you can claim for travel. The following are the different travel methods you can claim for:
Public: train, taxi's, bus and air can all be claimed back
Mileage using own car or motorbike:
For the first 10,000 miles per year up to 45p per mile for cars and 24p per mile for motorcycles.
Every business mile over 10,000 miles up to 25p per mile for cars and 24p per mile for motorcycles.
Bicycle
You can claim 20p per mile for any business mile you complete.
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