Travel & Subsistence: What Can You Actually Claim?

Travel and subsistence is one of those areas that feels like it should be simple. If you’re travelling for work, surely you can claim it… right?

Well... sometimes yes, sometimes no, and sometimes “it depends” (everyone’s favourite answer). The good news is that while the wording in tax rules varies slightly depending on your setup, the practical outcome is broadly the same. Let's look at:

👉 When is travel genuinely for business?

👉 When does food and accommodation count?

👉 What should you avoid claiming?

The golden rule

Whether you’re a sole trader, director or employee, the principle is simple: The cost must be for business travel not your normal day-to-day routine. If it’s something you’d be doing anyway (like your usual commute or lunch), it’s unlikely to be claimable.

What counts as business travel?

You can usually claim travel when you are:

• Visiting clients

• Travelling between different work locations

• Attending meetings, training or events

• Working away from your usual base

✔ Allowable travel costs

• Mileage (using HMRC rates) or fuel (if using actual costs)

• Train, bus and taxi fares

• Flights

• Parking

• Tolls and congestion charges

❌ What doesn’t count

• Your normal commute

• Personal trips

• Travel that isn’t clearly linked to business

Example

You normally work from home but travel to a client: ✔ allowable

You travel to the same office every day: ❌ not allowable

Mileage: the simple option

Most people use HMRC mileage rates:

• 45p per mile (first 10,000 miles)

• 25p per mile after

This covers:

• Fuel

• Wear and tear

• General running costs

It’s simple, and for many, it works well.

Subsistence: when can you claim meals?

This is where people often get caught out. You can claim food and drink if:

👉 You are travelling for business

👉 And it’s outside your normal routine

✔ Allowable

• Meals while travelling for work

• Food on longer business journeys

• Meals during overnight stays

❌ Not allowable

• Your everyday lunch

• Coffee during your usual working day

• Anything that’s part of your normal routine

Example

• Working locally as normal → lunch ❌

• Travelling to another city for work → lunch ✔

Accommodation

If your work requires you to stay away from home:

✔ Allowable

• Hotel stays

• Reasonable accommodation

• Meals while staying away

Example

You travel several hours for work and stay overnight:

👉 Hotel + meals = ✔ allowable

Remember to keep it reasonable because HMRC expects costs to be sensible, not excessive.

A standard hotel is fine. A luxury weekend disguised as a business trip… less so.

What about regular workplaces?

This is where people sometimes get caught out. If a location becomes your normal or regular place of work, travel there is no longer considered business travel.

Example

You attend the same site regularly over a long period: It may become your normal base and therefore travel may no longer be claimable

Travel options: what can you use?

You’re not restricted to one method. You can claim:

• Personal vehicle (mileage)

• Public transport

• Flights

• Taxis or ride services

• Parking and tolls

As long as it’s for business and it’s reasonable

Common mistakes to avoid

❌ Claiming your normal commute

Still one of the most common errors.

❌ Claiming lunch every day

If it’s part of your usual working routine, it’s not allowable.

❌ Mixing business and personal travel

If a trip includes both, you need to separate the costs properly.

❌ Not keeping records

You should keep:

• Mileage logs

• Receipts

• Basic details of trips

A travel and subsistence real-world scenario

If you:

• Travel to a client 2 hours away

• Buy lunch while you’re there

• Stay overnight and return the next day

Travel ✔ Hotel ✔ Meals ✔

But if you:

• Drive to your usual place of work

• Grab lunch nearby

Travel ❌ Lunch ❌

Final thoughts

Travel and subsistence isn’t about claiming everything, it’s about claiming the right things.

A good rule of thumb:

👉 If the cost only exists because of business travel, it’s usually allowable

👉 If it’s part of your normal routine, it usually isn’t

Keep it simple. Keep it reasonable. Keep good records and remember, while HMRC does allow legitimate travel costs… your daily coffee and commute are still on you.