Travel and Tax: At a glance

: Last Updated: 10 January 2022

This is a freeview 'At a glance' guide to tax and travel.

At a glance

What are the rules for claiming tax relief on the costs of travel, subsistence and accommodation?

There are different rules for those who are employed and self-employed.

There are also different mechanisms for making a claim for these kind of expenses, depending on whether you are self employed or not.

If you are self-employed (sole traders and partnerships)

The way in which you claim tax relief on certain expenses depends on whether you are:

1. Cash or accruals accounting.

2. Claiming flat rate expenses or accrual 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 what is best for you.

Click here for more self-employed guides

Guides for employers and employees

Employers may reimburse staff for expenses incurred in the course of their employment duties, in some situations, for many travel and subsistence expenses (but not relocation expenses) an employee may claim a deduction under Self Assessment.

Click here for more employee guides

Tax data

Authorised mileage rates (own car drivers)

CO2 emissions: relevant percentages for car benefits (from 2010/11)

Car fuel benefit charge (company car drivers)

Advisory fuel rates (company car drivers)

Cycles: valuation

Van benefits

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