Why can't I claim my daily commute to work as a business expense?

No — commuting between your home and a regular, fixed place of work is not an allowable expense, even for sole traders and self-employed people. HMRC defines a 'permanent workplace' as a place you regularly attend for work. Travel to and from a permanent workplace is classified as ordinary commuting, which is personal expenditure — not a business cost. However, if you have no fixed business premises (for example, you work from home and travel to client sites), then travel from your home to client sites is business travel and is claimable. In this case, your home effectively becomes your base of operations. Similarly, travel between two different business locations (e.g. from one client site to another) is always allowable. The key test: is the journey to a 'temporary' workplace (HMRC says this is somewhere you go for a limited period, typically under 24 months) or a 'permanent' one?

  • Daily commute to a fixed, regular workplace is NOT deductible
  • If you work from home, travel from home to client sites IS claimable as business travel
  • Travel between two business locations is always allowable
  • HMRC definition: 'temporary workplace' (under 24 months) vs 'permanent workplace'
  • Travelling to a new temporary client location for up to 24 months is claimable

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