Last updated: 18 October 2026
Can you claim the cost of travelling to work against your taxable income?
Not for ordinary commuting. Travel between your home and your permanent workplace is a private expense, so there’s no tax relief, even if the journey is long or expensive. You can claim relief for business travel: journeys to a temporary workplace, travel between work sites, and visits to clients or suppliers. A workplace is temporary if you’re there for a limited task or period, and you don’t expect to spend more than 40% of your working time there for over 24 months.
Commuting vs business travel
| Journey | Tax relief? |
| Home to your permanent office | No |
| Home to a temporary workplace (under the 24-month rule) | Yes |
| Office to a client’s premises | Yes |
| Between two sites during the working day | Yes |
| Home to the office on a weekend for extra hours | No |
| Home-based worker travelling to clients | Yes, if home is genuinely a workplace |
The 24-month rule
A workplace stops being temporary as soon as you expect to work there for more than 24 months, spending 40% or more of your time there. If a 12-month secondment is extended to 30 months, relief stops from the date the extension is agreed.
How much you can claim
- Your own car: 55p a mile for the first 10,000 business miles in 2026/27 (45p in earlier years), 25p after, minus anything your employer pays
- Public transport: the actual cost of fares
- Overnight stays and meals: reasonable costs when travelling on business
Example
Rhian works for an engineering firm in Cardiff. She’s sent to a project in Bristol for 9 months and drives there from home each day, 60 miles a round trip. Her employer pays nothing for the travel. Bristol is a temporary workplace, so she can claim 55p a mile in 2026/27. Over 180 working days, that’s 10,800 miles: 10,000 at 55p (£5,500) and 800 at 25p (£200). As a basic-rate taxpayer, her tax relief is £1,140.
Site-based and agency workers
Workers who move between sites, such as construction workers, may have no permanent workplace, so travel from home to each site can be business travel. Workers employed through umbrella companies or agencies may have restrictions under the rules for supervised workers.
How to claim
- Under £2,500 of expenses: online through your personal tax account or form P87
- Over £2,500, or already in Self Assessment: through your tax return
- You can claim back up to 4 years
Self-employed people
The self-employed can claim business journeys, but not travel to a fixed business base, such as a shop or workshop. Travel from home to clients is usually allowed if home is the business base.
Common mistakes
- Treating a long-term base as temporary after it is clear you will be there for more than 24 months
- Claiming the whole journey when your employer already pays part of it
- Claiming normal commuting because the office moved further away
Frequently asked questions
Can I claim parking at my office?
No, it’s part of commuting.
Can I claim for working from home days?
Not travel; and the employee working from home relief ended on 6 April 2026.
Can my employer pay my commuting costs tax-free?
No, it’s taxable, except in limited cases such as late-night travel.
What records do I need?
A mileage log or tickets for each trip.
Related: car fuel and mileage allowances, claiming extra mileage relief and business travel for sole directors.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with employee expense claims. See our tax refund accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 18 October 2026. It is not personal advice, so speak to an accountant about your own situation.
