Numble Docs
HomeGo to numble.co.ukSubscribe
  • Welcome to Numble
  • Getting Started
    • Switching Accountant To Numble
    • How To Transfer Xero To Numble
    • Companies House Authentication Code
    • Employer Reference Codes
    • Company Unique Tax Reference (UTR)
    • VAT Registration Certificate
  • Working With Numble
    • Using Dext with Numble
    • Connecting Bank Feeds In Xero
    • Sales Invoices In Xero
  • Self Assessment Tax Returns
    • First Self Assessment Tax Return
    • Self Assessment Tax Return: Earnings Checklist
  • Limited Companies
    • New Company x New Director
    • How To Incorporate A Company
    • Raising Finance For Your Company
  • Business Expenses for Companies
    • Travel Expenses For Directors
    • Mileage Expenses and Claiming VAT on Mileage
  • Hiring Employees
    • Employees or Contractors
Powered by GitBook
LogoLogo

Numble © 2023

On this page
  • What Counts as Business Travel?
  • Temporary and Permanent Workplaces
  • When Home Qualifies as a Workplace
  • Incidental Costs
  1. Business Expenses for Companies

Travel Expenses For Directors

Tax deductible travel rules for owners and directors of companies

PreviousRaising Finance For Your CompanyNextMileage Expenses and Claiming VAT on Mileage

Last updated 11 months ago

What Counts as Business Travel?

You can usually claim travel and incidental costs when you:

  • Travel between different workplaces

  • Go to work appointments

  • Engage in other business-related activities

We'll explain incidental costs at the end of this post. Our initial focus will be on what qualifies as business travel.

Commuting is not a Business Expense

You cannot claim tax relief for commuting costs, but there are two exceptions:

  1. When you 'work' at a temporary workplace

  2. When your home qualifies as a workplace

Don't try to game the system though - HMRC have extensive rules around permanent and temporary workplaces. We'll explain them in more detail next, but in most cases you'll intuitively know whether a workplace is permanent.

Temporary and Permanent Workplaces

What is a Permanent Workplace?

A 'permanent workplace' is where you:

  • Spend at least at 40% of your working time

  • You expect to work for at least 24 months

Any location where you spend all of your working time, even if it's less than 24 months - counts as a permanent workplace.

What is a Temporary Workplace?

Conversely, a temporary workplace is where you work for short durations or for less than 24 months.

But as mentioned above, if you work at one location - even if it's for less than 24 months - then it counts as a permanent workplace.

When Home Qualifies as a Workplace

Your home can qualify as a workplace if you:

  • You conduct material fee-earning duties from home

  • Your home is where the company’s registered office is based

If you only carry out basic admin at home, then it is unlikely to qualify as a workplace.

But if part of your contract has to be performed from home, such as providing out-of-hours support, then it might qualify.

And if home qualifies as a workplace then you may claim travel expenses between home and any another workplace - whether temporary or permanent.

Incidental Costs

Hotel costs, meals and drinks are all allowable business expenses when incurred during business travel.