6. Travel and overnight expenses

If you have to travel for your work you may be able to claim tax relief on the cost or money you’ve spent on food or overnight expenses, called ‘subsistence’.

You can’t claim for travelling to where you work, unless it’s a temporary place of work.

Expenses you can claim tax relief on from your business journey include:

  • public transport costs
  • hotel accommodation if you have to stay overnight
  • food and drink
  • congestion charges and tolls
  • parking fees
  • business phone calls, fax and photocopying costs

You may also be able to claim tax relief on business mileage.