Starting in business: what are the rules for claiming tax relief on the costs of travel, subsistence and accommodation?
This is a freeview 'At a glance' guide.
At a glance
- Different tax rules apply depending on whether you are employed or self-employed.
- The way in which you can claim tax relief differs for different kinds of expenses, depending on whether you are self-employed or not.
If you are self-employed (sole traders and partnerships)
You have to decide which system to follow. To claim tax relief on certain expenses depends on whether you chose between:
1. Cash or accruals accounting.
2. Claiming flat rate expenses or actual expenses.
Ideally, you need to know what expenses you can claim under each method and then compare and contrast the options available in order to decide what is best for you, see:
- Cash or Accruals Accounting Toolkit
- Flat (fixed) rate expenses or actual cost toolkit
- Travel
- Subsistence
- Accommodation costs
Click here for more self-employed guides including Tax Overview guides for different trades and professions.
Guides for employers and employees
Employers may reimburse staff for many travel and subsistence expenses incurred in the course of their employment duties. In some situations, where there has been no reimbursement, an employee may instead claim a deduction under Self Assessment.
Click here for more employee guides
Travel Tax data
Authorised mileage rates (own car drivers)
CO2 emissions: relevant percentages for car benefits
Car fuel benefit charge (company car drivers)
Advisory fuel rates (company car drivers)
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