[{"data":1,"prerenderedAt":5056},["ShallowReactive",2],{"en-blog/hmrc-travel-expenses":3,"en-global-content":1827,"en-article-global-content":3243,"en-blog-article-more-articles-f02d590f-28a6-4bed-9af7-ba56618838d4":3504,"en-blog-article-more-articles-208785699":5051},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":1814,"full_slug":1815,"sort_by_date":24,"position":1816,"tag_list":1817,"is_startpage":27,"parent_id":1819,"meta_data":24,"group_id":1820,"first_published_at":1821,"release_id":24,"lang":31,"path":24,"alternates":1822,"default_full_slug":1815,"translated_slugs":1823},"HMRC travel expenses: business travel & tax in the UK","2022-10-24T16:32:20.304Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:34.794Z",208785699,"3e97df7f-bec4-496a-b52e-e04e1cff1edc",{"_uid":11,"roles":12,"title":41,"author":42,"topics":100,"content":122,"noIndex":27,"category":1776,"language":1800,"component":1789,"heroMedia":1801,"sidebarCta":1809,"publishedAt":1810,"readingTime":1811,"redirectUrl":52,"listingImage":1812,"metaDescription":1813},"756f7af3-6fa0-4410-aa26-545cd11b61c6",[13],{"name":14,"created_at":15,"published_at":6,"updated_at":16,"id":17,"uuid":18,"content":19,"slug":22,"full_slug":23,"sort_by_date":24,"position":25,"tag_list":26,"is_startpage":27,"parent_id":28,"meta_data":24,"group_id":29,"first_published_at":30,"release_id":24,"lang":31,"path":24,"alternates":32,"default_full_slug":23,"translated_slugs":33,"_stopResolving":40},"Financial Controller","2024-11-14T16:28:28.920Z","2026-03-12T10:48:03.955Z",579107717,"ef8ab7b7-f3c6-41c4-8363-45848989042c",{"_uid":20,"name":14,"component":21},"8ee7bc5e-ac5d-48c5-8424-e446196b1d39","tag","financial-controller","blog/role/financial-controller",null,0,[],false,190903385,"95642eaf-2539-4d06-bbba-8fc9ba64af2b","2024-11-14T16:29:42.813Z","default",[],[34,36,38],{"path":23,"name":24,"lang":35,"published":24},"fr",{"path":23,"name":24,"lang":37,"published":24},"de",{"path":23,"name":24,"lang":39,"published":24},"es",true,"HMRC travel expenses: A guide for business travel & tax",{"name":43,"created_at":44,"published_at":6,"updated_at":45,"id":46,"uuid":47,"content":48,"slug":88,"full_slug":89,"sort_by_date":24,"position":90,"tag_list":91,"is_startpage":27,"parent_id":92,"meta_data":24,"group_id":93,"first_published_at":94,"release_id":24,"lang":31,"path":24,"alternates":95,"default_full_slug":89,"translated_slugs":96,"_stopResolving":40},"Chris Dunne","2024-11-25T19:47:17.907Z","2026-03-12T10:48:04.132Z",584506034,"ced1d806-6e64-42d6-8b0f-d708ebbdbbfa",{"_uid":49,"links":50,"picture":65,"lastName":69,"component":70,"firstName":71,"description":72},"88e4340f-e2bc-42fe-a8f0-79dafdd55f97",[51],{"tag":52,"_uid":53,"hide":27,"icon":54,"link":59,"type":52,"label":52,"style":63,"component":64,"mobileLabel":52,"onClickEvent":52,"openInANewTab":40,"horizontalFill":27},"","74ed5df6-6607-44c9-8870-23a2db0b8f4a",{"id":55,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":56,"copyright":52,"fieldtype":57,"meta_data":58,"is_external_url":27},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",{},{"id":52,"url":60,"linktype":61,"fieldtype":62,"cached_url":60},"https://www.linkedin.com/in/chrisdunne4/","url","multilink","primary","cta",{"id":66,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":67,"copyright":52,"fieldtype":57,"meta_data":68,"is_external_url":27},18695910,"https://a.storyblok.com/f/146026/349x349/9150c24a43/chris-dunne.jpg",{},"Dunne","author","Chris",{"type":73,"content":74},"doc",[75],{"type":76,"attrs":77,"content":79},"paragraph",{"textAlign":24,"key":78},"p-0",[80],{"text":81,"type":82,"marks":83},"Chris Dunne is our Senior Content Marketing Manager. Based in Derry, he brings over 15 years of marketing experience to our content strategy. Outside of work, Chris loves spending time with his two young children, playing football, and exploring Ireland. ","text",[84],{"type":85,"attrs":86},"textStyle",{"color":87},"#3D3929","chris-dunne","blog/author/chris-dunne",-1150,[],176408854,"62a23d5f-cd56-4dee-91e3-5642f66fa78c","2024-11-25T20:08:58.249Z",[],[97,98,99],{"path":89,"name":24,"lang":35,"published":24},{"path":89,"name":24,"lang":37,"published":24},{"path":89,"name":24,"lang":39,"published":24},[101],{"name":102,"created_at":103,"published_at":6,"updated_at":104,"id":105,"uuid":106,"content":107,"slug":110,"full_slug":111,"sort_by_date":24,"position":112,"tag_list":113,"is_startpage":27,"parent_id":114,"meta_data":24,"group_id":115,"first_published_at":116,"release_id":24,"lang":31,"path":24,"alternates":117,"default_full_slug":111,"translated_slugs":118,"_stopResolving":40},"Business travel spend","2022-10-19T17:57:52.426Z","2026-03-12T10:47:23.148Z",206171412,"f02d590f-28a6-4bed-9af7-ba56618838d4",{"_uid":108,"name":109,"component":21},"f4f9204a-f68c-4130-90e6-fe871d851d46","Business travel","business-travel-spend","blog/topic/business-travel-spend",-160,[],176456153,"7ee99d5b-b4ea-48cf-8744-9f4844a8319b","2022-11-02T15:24:52.136Z",[],[119,120,121],{"path":111,"name":24,"lang":35,"published":24},{"path":111,"name":24,"lang":37,"published":24},{"path":111,"name":24,"lang":39,"published":24},{"type":73,"content":123},[124,145,154,207,227,233,243,279,317,326,335,343,366,447,456,465,479,485,497,503,513,532,541,550,590,610,619,627,660,673,770,784,792,800,808,861,869,877,885,893,918,926,940,948,956,964,981,1030,1052,1085,1110,1123,1131,1150,1173,1199,1208,1222,1230,1239,1248,1274,1283,1292,1300,1309,1318,1364,1387,1402,1407,1413,1435,1444,1480,1489,1506,1515,1538,1575,1583,1592,1612,1649,1658,1664,1670],{"type":76,"attrs":125,"content":126},{"textAlign":24,"key":78},[127,133,140],{"text":128,"type":82,"marks":129},"Corporate travel has developed a love/hate reputation. For employees, it's exciting to get out of the office and change up the routine. For employers, travel is a key driver of growth. ",[130],{"type":85,"attrs":131},{"color":132},"rgb(0, 0, 0)",{"text":134,"type":82,"marks":135},"Meeting prospects and clients in person is still incredibly effective",[136,138],{"type":85,"attrs":137},{"color":132},{"type":139},"bold",{"text":141,"type":82,"marks":142},", even if it feels a little old-fashioned.",[143],{"type":85,"attrs":144},{"color":132},{"type":76,"attrs":146,"content":148},{"textAlign":24,"key":147},"p-1",[149],{"text":150,"type":82,"marks":151},"So there's plenty to love. ",[152],{"type":85,"attrs":153},{"color":132},{"type":76,"attrs":155,"content":157},{"textAlign":24,"key":156},"p-2",[158,163,170,175,191,196,202],{"text":159,"type":82,"marks":160},"And yet, ",[161],{"type":85,"attrs":162},{"color":132},{"text":164,"type":82,"marks":165},"managing",[166,168],{"type":85,"attrs":167},{"color":132},{"type":169},"italic",{"text":171,"type":82,"marks":172}," travel - and especially travel ",[173],{"type":85,"attrs":174},{"color":132},{"text":176,"type":82,"marks":177},"expenses",[178,189],{"type":179,"attrs":180},"link",{"href":181,"uuid":182,"anchor":24,"target":183,"linktype":184,"story":185},"/expense-management-software","1c9f0a4a-55a7-46a3-aa93-4bd1ac73c52a","_self","story",{"name":186,"id":187,"uuid":182,"slug":188,"url":188,"full_slug":188,"_stopResolving":40},"Expense management software",130935631,"expense-management-software",{"type":85,"attrs":190},{"color":132},{"text":192,"type":82,"marks":193}," ",[194],{"type":85,"attrs":195},{"color":132},{"text":197,"type":82,"marks":198},"–",[199],{"type":85,"attrs":200},{"color":201},"#1F1F1F",{"text":203,"type":82,"marks":204}," is nobody's idea of a good time. Particularly when the rules and regulations from HMRC aren't clear to everyone.",[205],{"type":85,"attrs":206},{"color":132},{"type":76,"attrs":208,"content":210},{"textAlign":24,"key":209},"p-3",[211,216,222],{"text":212,"type":82,"marks":213},"So to help, we've put together this ",[214],{"type":85,"attrs":215},{"color":132},{"text":217,"type":82,"marks":218},"guide to travel expenses for UK businesses",[219,221],{"type":85,"attrs":220},{"color":132},{"type":139},{"text":223,"type":82,"marks":224},". Once you understand what HMRC expects (and therefore what you need to do), managing travel doesn't feel quite so painful.",[225],{"type":85,"attrs":226},{"color":132},{"type":76,"attrs":228,"content":230},{"textAlign":24,"key":229},"p-4",[231],{"text":232,"type":82},"Now, let's start with the obvious question.",{"type":234,"attrs":235,"content":237},"heading",{"level":236,"textAlign":24},2,[238],{"text":239,"type":82,"marks":240},"What are travel expenses?",[241],{"type":85,"attrs":242},{"color":132},{"type":76,"attrs":244,"content":246},{"textAlign":24,"key":245},"p-5",[247,252,258,263,274],{"text":248,"type":82,"marks":249},"As the name suggests, ",[250],{"type":85,"attrs":251},{"color":132},{"text":253,"type":82,"marks":254},"travel expenses are company expenses incurred while travelling",[255,257],{"type":85,"attrs":256},{"color":132},{"type":139},{"text":259,"type":82,"marks":260},". These include transport costs, meals, and ",[261],{"type":85,"attrs":262},{"color":132},{"text":264,"type":82,"marks":265},"vehicle mileage",[266,269,272],{"type":179,"attrs":267},{"href":268,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/en-eu/blog/mileage-allowance-hmrc/",{"type":85,"attrs":270},{"color":271},"rgb(0, 0, 238)",{"type":273},"underline",{"text":275,"type":82,"marks":276},", among others.",[277],{"type":85,"attrs":278},{"color":132},{"type":76,"attrs":280,"content":282},{"textAlign":24,"key":281},"p-6",[283,288,301,306,312],{"text":284,"type":82,"marks":285},"And as with all legitimate ",[286],{"type":85,"attrs":287},{"color":132},{"text":289,"type":82,"marks":290},"business expenses",[291,299],{"type":179,"attrs":292},{"href":293,"uuid":294,"anchor":24,"target":183,"linktype":184,"story":295},"/business-expense-cards","73ff0017-620a-491e-88a2-e14a86be013a",{"name":296,"id":297,"uuid":294,"slug":298,"url":298,"full_slug":298,"_stopResolving":40},"Business expense cards ",127581560,"business-expense-cards",{"type":85,"attrs":300},{"color":132},{"text":302,"type":82,"marks":303},", companies may be able to claim tax relief on these costs. If it meets all of the correct requirements, ",[304],{"type":85,"attrs":305},{"color":132},{"text":307,"type":82,"marks":308},"business travel is normally free from tax",[309,311],{"type":85,"attrs":310},{"color":132},{"type":139},{"text":313,"type":82,"marks":314},".",[315],{"type":85,"attrs":316},{"color":132},{"type":76,"attrs":318,"content":320},{"textAlign":24,"key":319},"p-7",[321],{"text":322,"type":82,"marks":323},"So both for companies and individual employees, it makes fiscal sense to track and claim tax relief on business trips.",[324],{"type":85,"attrs":325},{"color":132},{"type":327,"attrs":328},"blok",{"id":329,"body":330},"55dab37a-d432-4c91-a59b-a363dd6bddb0",[331],{"_uid":332,"html":333,"component":334},"i-4e08c82e-c04d-4eaa-a4ce-f612a2c3bc20","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-9bd0c073-d538-46b3-842f-0cfcc67d3835\">\u003Cspan class=\"hs-cta-node hs-cta-9bd0c073-d538-46b3-842f-0cfcc67d3835\" id=\"hs-cta-9bd0c073-d538-46b3-842f-0cfcc67d3835\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/9bd0c073-d538-46b3-842f-0cfcc67d3835\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-9bd0c073-d538-46b3-842f-0cfcc67d3835\" style=\"border-width:0px;\" height=\"375\" width=\"750\" src=\"https://no-cache.hubspot.com/cta/default/2694209/9bd0c073-d538-46b3-842f-0cfcc67d3835.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '9bd0c073-d538-46b3-842f-0cfcc67d3835', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":234,"attrs":336,"content":337},{"level":236,"textAlign":24},[338],{"text":339,"type":82,"marks":340},"HMRC travel expenses: The basics",[341],{"type":85,"attrs":342},{"color":132},{"type":76,"attrs":344,"content":346},{"textAlign":24,"key":345},"p-8",[347,352,361],{"text":348,"type":82,"marks":349},"HMRC may provide tax relief if costs fall into ",[350],{"type":85,"attrs":351},{"color":132},{"text":353,"type":82,"marks":354},"the following categories",[355,358,360],{"type":179,"attrs":356},{"href":357,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.gov.uk/tax-relief-for-employees/travel-and-overnight-expenses",{"type":85,"attrs":359},{"color":271},{"type":273},{"text":362,"type":82,"marks":363},":",[364],{"type":85,"attrs":365},{"color":132},{"type":367,"content":368},"bullet_list",[369,381,392,403,414,425,436],{"type":370,"content":371},"list_item",[372],{"type":76,"attrs":373,"content":375},{"textAlign":24,"key":374},"p-9",[376],{"text":377,"type":82,"marks":378},"Public transport costs",[379],{"type":85,"attrs":380},{"color":132},{"type":370,"content":382},[383],{"type":76,"attrs":384,"content":386},{"textAlign":24,"key":385},"p-10",[387],{"text":388,"type":82,"marks":389},"Hotel accommodation if you have to stay overnight",[390],{"type":85,"attrs":391},{"color":132},{"type":370,"content":393},[394],{"type":76,"attrs":395,"content":397},{"textAlign":24,"key":396},"p-11",[398],{"text":399,"type":82,"marks":400},"Food and drink",[401],{"type":85,"attrs":402},{"color":132},{"type":370,"content":404},[405],{"type":76,"attrs":406,"content":408},{"textAlign":24,"key":407},"p-12",[409],{"text":410,"type":82,"marks":411},"Congestion charges and tolls",[412],{"type":85,"attrs":413},{"color":132},{"type":370,"content":415},[416],{"type":76,"attrs":417,"content":419},{"textAlign":24,"key":418},"p-13",[420],{"text":421,"type":82,"marks":422},"Parking fees",[423],{"type":85,"attrs":424},{"color":132},{"type":370,"content":426},[427],{"type":76,"attrs":428,"content":430},{"textAlign":24,"key":429},"p-14",[431],{"text":432,"type":82,"marks":433},"Business phone calls and printing costs",[434],{"type":85,"attrs":435},{"color":132},{"type":370,"content":437},[438],{"type":76,"attrs":439,"content":441},{"textAlign":24,"key":440},"p-15",[442],{"text":443,"type":82,"marks":444},"Mileage",[445],{"type":85,"attrs":446},{"color":132},{"type":76,"attrs":448,"content":450},{"textAlign":24,"key":449},"p-16",[451],{"text":452,"type":82,"marks":453},"As long as these occur during business travel, the company should be able to claim relief.",[454],{"type":85,"attrs":455},{"color":132},{"type":76,"attrs":457,"content":459},{"textAlign":24,"key":458},"p-17",[460],{"text":461,"type":82,"marks":462},"So what counts as business travel?",[463],{"type":85,"attrs":464},{"color":132},{"type":76,"attrs":466,"content":468},{"textAlign":24,"key":467},"p-18",[469,474],{"text":470,"type":82,"marks":471},"LeeP Financial",[472],{"type":85,"attrs":473},{"color":271},{"text":475,"type":82,"marks":476}," shares this handy reference guide for company managers and employees:",[477],{"type":85,"attrs":478},{"color":132},{"type":327,"attrs":480},{"id":329,"body":481},[482],{"_uid":483,"html":484,"component":334},"i-9d460f10-e73b-4add-aba4-c5880766d629","\u003Ctable style=\"width: 100%; margin-left: auto; margin-right: auto; border-collapse: collapse; table-layout: fixed; height: 210px; border: 1px solid #99acc2;\">\n\u003Ctbody>\n\u003Ctr style=\"height: 42px;\">\n\u003Ctd style=\"width: 50%; background-color: #ffe4dd; height: 42px; text-align: center; padding: 12px; border: 1px solid #99acc2;\">\u003Cspan style=\"text-decoration: underline;\">\u003Cstrong>Deductible\u003C/strong>\u003C/span>\u003C/td>\n\u003Ctd style=\"width: 50%; background-color: #ffe4dd; height: 42px; text-align: center; padding: 12px; border: 1px solid #99acc2;\">\u003Cspan style=\"text-decoration: underline;\">\u003Cstrong>Non-deductible\u003C/strong>\u003C/span>\u003C/td>\n\u003C/tr>\n\u003Ctr style=\"height: 42px;\">\n\u003Ctd style=\"width: 50%; background-color: #ffe4dd; height: 42px; padding: 12px; border: 1px solid #99acc2;\">Travel other than commute to and from permanent workplace.\u003C/td>\n\u003Ctd style=\"width: 50%; background-color: #ffe4dd; height: 42px; padding: 12px; border: 1px solid #99acc2;\">Normal commute to and from permanent workplace.\u003C/td>\n\u003C/tr>\n\u003Ctr style=\"height: 42px;\">\n\u003Ctd style=\"width: 50%; background-color: #ffe4dd; height: 42px; padding: 12px; border: 1px solid #99acc2;\">Food and drink on work journeys outside normal commute - actual or day rates.\u003C/td>\n\u003Ctd style=\"width: 50%; background-color: #ffe4dd; height: 42px; padding: 12px; border: 1px solid #99acc2;\">Parking fines, speeding tickets and other penalties.\u003C/td>\n\u003C/tr>\n\u003Ctr style=\"height: 42px;\">\n\u003Ctd style=\"width: 50%; background-color: #ffe4dd; height: 42px; padding: 12px; border: 1px solid #99acc2;\">Overnight accommodation on work journeys.\u003C/td>\n\u003Ctd style=\"width: 50%; background-color: #ffe4dd; height: 42px; padding: 12px; border: 1px solid #99acc2;\">Travel costs not exclusively for work e.g. top up of travel card also used for non-work.\u003C/td>\n\u003C/tr>\n\u003Ctr style=\"height: 42px;\">\n\u003Ctd style=\"width: 50%; background-color: #ffe4dd; height: 42px; padding: 12px; border: 1px solid #99acc2;\">Dinner and breakfast when staying overnight.\u003C/td>\n\u003Ctd style=\"width: 50%; background-color: #ffe4dd; height: 42px; padding: 12px; border: 1px solid #99acc2;\"> \u003C/td>\n\u003C/tr>\n\u003C/tbody>\n\u003C/table>",{"type":76,"attrs":486,"content":488},{"textAlign":24,"key":487},"p-19",[489,491,495],{"text":490,"type":82},"Part of what makes all this tricky is ",{"text":492,"type":82,"marks":493},"the overlap between private and business travel",[494],{"type":139},{"text":496,"type":82},". It’s not always clear exactly what counts as each.",{"type":234,"attrs":498,"content":500},{"level":499,"textAlign":24},3,[501],{"text":502,"type":82},"Private vs business travel",{"type":76,"attrs":504,"content":506},{"textAlign":24,"key":505},"p-20",[507],{"type":508,"attrs":509},"image",{"id":24,"alt":510,"src":511,"title":24,"source":24,"copyright":24,"meta_data":512},"business-travel-expenses-1","https://get.spendesk.com/hubfs/business-travel-expenses-1.jpg",{},{"type":76,"attrs":514,"content":516},{"textAlign":24,"key":515},"p-21",[517,522,528],{"text":518,"type":82,"marks":519},"The distinction between these two forms of travel is a common cause of confusion. It’s simply ",[520],{"type":85,"attrs":521},{"color":132},{"text":523,"type":82,"marks":524},"not always clear cut whether a trip is entirely for personal or business reasons",[525,527],{"type":85,"attrs":526},{"color":132},{"type":139},{"text":313,"type":82,"marks":529},[530],{"type":85,"attrs":531},{"color":132},{"type":76,"attrs":533,"content":535},{"textAlign":24,"key":534},"p-22",[536],{"text":537,"type":82,"marks":538},"There can easily be portions of a business trip that look like personal travel, and vice versa.",[539],{"type":85,"attrs":540},{"color":132},{"type":76,"attrs":542,"content":544},{"textAlign":24,"key":543},"p-23",[545],{"text":546,"type":82,"marks":547},"According to HMRC, only two types of travel qualify as 'business' trips:",[548],{"type":85,"attrs":549},{"color":132},{"type":551,"attrs":552,"content":555},"ordered_list",{"order":553,"key":554},1,"ol-0",[556,573],{"type":370,"content":557},[558],{"type":76,"attrs":559,"content":561},{"textAlign":24,"key":560},"p-24",[562,568],{"text":563,"type":82,"marks":564},"Journeys employees make in the performance of their duties",[565,567],{"type":85,"attrs":566},{"color":132},{"type":139},{"text":569,"type":82,"marks":570}," (where travel is part of their duties)",[571],{"type":85,"attrs":572},{"color":132},{"type":370,"content":574},[575],{"type":76,"attrs":576,"content":578},{"textAlign":24,"key":577},"p-25",[579,585],{"text":580,"type":82,"marks":581},"Journeys to or from a place they have to attend",[582,584],{"type":85,"attrs":583},{"color":132},{"type":139},{"text":586,"type":82,"marks":587}," in the performance of their duties (travel to a place where attendance is in the performance of the duties). This usually means visiting a temporary workplace or site outside of their regular commute.",[588],{"type":85,"attrs":589},{"color":132},{"type":76,"attrs":591,"content":593},{"textAlign":24,"key":592},"p-26",[594,599,605],{"text":595,"type":82,"marks":596},"So if travelling ",[597],{"type":85,"attrs":598},{"color":132},{"text":600,"type":82,"marks":601},"is",[602,604],{"type":85,"attrs":603},{"color":132},{"type":169},{"text":606,"type":82,"marks":607}," your job, or if you have to visit a specific location in order to do your job, this is business travel.",[608],{"type":85,"attrs":609},{"color":132},{"type":76,"attrs":611,"content":613},{"textAlign":24,"key":612},"p-27",[614],{"text":615,"type":82,"marks":616},"It's important to note that 'ordinary commuting' is not counted as business travel.",[617],{"type":85,"attrs":618},{"color":132},{"type":234,"attrs":620,"content":621},{"level":236,"textAlign":24},[622],{"text":623,"type":82,"marks":624},"Travel expenses for employers",[625],{"type":85,"attrs":626},{"color":132},{"type":76,"attrs":628,"content":629},{"textAlign":24,"key":78},[630,635,641,646,655],{"text":631,"type":82,"marks":632},"Employers are ",[633],{"type":85,"attrs":634},{"color":132},{"text":636,"type":82,"marks":637},"required to report all travel expenses paid to employees during the year",[638,640],{"type":85,"attrs":639},{"color":132},{"type":139},{"text":642,"type":82,"marks":643},". There are ",[644],{"type":85,"attrs":645},{"color":132},{"text":647,"type":82,"marks":648},"exceptions to this rule",[649,652,654],{"type":179,"attrs":650},{"href":651,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.gov.uk/employer-reporting-expenses-benefits/dispensations",{"type":85,"attrs":653},{"color":271},{"type":273},{"text":656,"type":82,"marks":657},", such as when you’re paying HMRC’s advisory rates or have obtained a specific exemption.",[658],{"type":85,"attrs":659},{"color":132},{"type":76,"attrs":661,"content":662},{"textAlign":24,"key":147},[663,669],{"text":664,"type":82,"marks":665},"A few things to keep in mind",[666,668],{"type":85,"attrs":667},{"color":132},{"type":139},{"text":362,"type":82,"marks":670},[671],{"type":85,"attrs":672},{"color":132},{"type":367,"content":674},[675,685,720,730],{"type":370,"content":676},[677],{"type":76,"attrs":678,"content":679},{"textAlign":24,"key":156},[680],{"text":681,"type":82,"marks":682},"Some expenses, like fuel and meals, have fixed rates. If you repay employees at higher rates, these become earnings (like salary) and are subject to PAYE and National Insurance.",[683],{"type":85,"attrs":684},{"color":132},{"type":370,"content":686},[687],{"type":76,"attrs":688,"content":689},{"textAlign":24,"key":209},[690,695,701,706,715],{"text":691,"type":82,"marks":692},"If you provide extras like transport to employees for ",[693],{"type":85,"attrs":694},{"color":132},{"text":696,"type":82,"marks":697},"private travel",[698,700],{"type":85,"attrs":699},{"color":132},{"type":169},{"text":702,"type":82,"marks":703},", this becomes a benefit and is ",[704],{"type":85,"attrs":705},{"color":132},{"text":707,"type":82,"marks":708},"subject to National Insurance",[709,712,714],{"type":179,"attrs":710},{"href":711,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/blog/national-insurance/",{"type":85,"attrs":713},{"color":271},{"type":273},{"text":716,"type":82,"marks":717}," as well.",[718],{"type":85,"attrs":719},{"color":132},{"type":370,"content":721},[722],{"type":76,"attrs":723,"content":724},{"textAlign":24,"key":229},[725],{"text":726,"type":82,"marks":727},"To be deductible, expenses need to be 'wholly and exclusively incurred' for the purposes of running the business or generating more business.",[728],{"type":85,"attrs":729},{"color":132},{"type":370,"content":731},[732],{"type":76,"attrs":733,"content":734},{"textAlign":24,"key":245},[735,741,746,755,760,766],{"text":736,"type":82,"marks":737},"But",[738,740],{"type":85,"attrs":739},{"color":132},{"type":169},{"text":742,"type":82,"marks":743}," this doesn’t mean every aspect of a trip needs to be related to business. ",[744],{"type":85,"attrs":745},{"color":132},{"text":747,"type":82,"marks":748},"Bleisure trips",[749,752,754],{"type":179,"attrs":750},{"href":751,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/blog/business-travel-statistics/",{"type":85,"attrs":753},{"color":271},{"type":273},{"text":756,"type":82,"marks":757}," are acceptable, but ",[758],{"type":85,"attrs":759},{"color":132},{"text":761,"type":82,"marks":762},"only the business part of that trip can be deducted",[763,765],{"type":85,"attrs":764},{"color":132},{"type":139},{"text":313,"type":82,"marks":767},[768],{"type":85,"attrs":769},{"color":132},{"type":76,"attrs":771,"content":772},{"textAlign":24,"key":281},[773,778],{"text":774,"type":82,"marks":775},"This should be common sense for most businesses. ",[776],{"type":85,"attrs":777},{"color":132},{"text":779,"type":82,"marks":780},"You shouldn't have trouble managing travel as long as records are kept and there is a process in place.",[781],{"type":85,"attrs":782},{"color":783},"#000000",{"type":234,"attrs":785,"content":786},{"level":236,"textAlign":24},[787],{"text":788,"type":82,"marks":789},"Travel guidelines for employees",[790],{"type":85,"attrs":791},{"color":132},{"type":76,"attrs":793,"content":794},{"textAlign":24,"key":319},[795],{"text":796,"type":82,"marks":797},"You might be able to get a tax refund from HMRC if you had to pay for work travel expenses and your company didn’t pay you back.",[798],{"type":85,"attrs":799},{"color":132},{"type":76,"attrs":801,"content":802},{"textAlign":24,"key":345},[803],{"text":804,"type":82,"marks":805},"To claim tax back for any kind of work expense (including travel), a few conditions must be met:",[806],{"type":85,"attrs":807},{"color":132},{"type":367,"content":809},[810,820,841,851],{"type":370,"content":811},[812],{"type":76,"attrs":813,"content":814},{"textAlign":24,"key":374},[815],{"text":816,"type":82,"marks":817},"You personally pay for a necessary work cost",[818],{"type":85,"attrs":819},{"color":132},{"type":370,"content":821},[822],{"type":76,"attrs":823,"content":824},{"textAlign":24,"key":385},[825,830,836],{"text":826,"type":82,"marks":827},"This cost is ",[828],{"type":85,"attrs":829},{"color":132},{"text":831,"type":82,"marks":832},"only",[833,835],{"type":85,"attrs":834},{"color":132},{"type":169},{"text":837,"type":82,"marks":838}," necessary for work",[839],{"type":85,"attrs":840},{"color":132},{"type":370,"content":842},[843],{"type":76,"attrs":844,"content":845},{"textAlign":24,"key":396},[846],{"text":847,"type":82,"marks":848},"Your employer doesn’t pay you back",[849],{"type":85,"attrs":850},{"color":132},{"type":370,"content":852},[853],{"type":76,"attrs":854,"content":855},{"textAlign":24,"key":407},[856],{"text":857,"type":82,"marks":858},"Your employer doesn’t offer you a suitable alternative",[859],{"type":85,"attrs":860},{"color":132},{"type":76,"attrs":862,"content":863},{"textAlign":24,"key":418},[864],{"text":865,"type":82,"marks":866},"And of course, you also have to pay tax, since this is a tax break.",[867],{"type":85,"attrs":868},{"color":132},{"type":234,"attrs":870,"content":871},{"level":499,"textAlign":24},[872],{"text":873,"type":82,"marks":874},"Claiming travel expenses from home to work",[875],{"type":85,"attrs":876},{"color":132},{"type":76,"attrs":878,"content":879},{"textAlign":24,"key":429},[880],{"text":881,"type":82,"marks":882},"We’ve seen that travel expenses can be claimed if you’re travelling to a place of work. But equally, you can’t claim if your travel counts as commuting. So what’s the core difference?",[883],{"type":85,"attrs":884},{"color":132},{"type":234,"attrs":886,"content":887},{"level":499,"textAlign":24},[888],{"text":889,"type":82,"marks":890},"Permanent vs temporary workplaces",[891],{"type":85,"attrs":892},{"color":132},{"type":76,"attrs":894,"content":895},{"textAlign":24,"key":440},[896,902,907,913],{"text":897,"type":82,"marks":898},"Commuting is the regular travel you make to a permanent workplace",[899,901],{"type":85,"attrs":900},{"color":132},{"type":139},{"text":903,"type":82,"marks":904},". Thus, if you want to claim tax back for work travel, these trips need to be to or from a ",[905],{"type":85,"attrs":906},{"color":132},{"text":908,"type":82,"marks":909},"temporary",[910,912],{"type":85,"attrs":911},{"color":132},{"type":169},{"text":914,"type":82,"marks":915}," workplace.",[916],{"type":85,"attrs":917},{"color":132},{"type":76,"attrs":919,"content":920},{"textAlign":24,"key":449},[921],{"text":922,"type":82,"marks":923},"In most cases, that’s going to be pretty simple. If you’re out on a sales call, going to a conference, or visiting another branch of the company, you’re not going to your permanent workplace.",[924],{"type":85,"attrs":925},{"color":132},{"type":76,"attrs":927,"content":928},{"textAlign":24,"key":458},[929,935],{"text":930,"type":82,"marks":931},"Another little note",[932,934],{"type":85,"attrs":933},{"color":132},{"type":139},{"text":936,"type":82,"marks":937},": If your travel to a temporary workplace is not really any different from your regular commute (in time, distance, or costs), you can’t claim relief for this either. So if you're heading to a client just down the road, this is probably not going to count. For further details, read the section on \"the 24-month rule\" below.",[938],{"type":85,"attrs":939},{"color":132},{"type":234,"attrs":941,"content":942},{"level":236,"textAlign":24},[943],{"text":944,"type":82,"marks":945},"Common causes of confusion",[946],{"type":85,"attrs":947},{"color":132},{"type":76,"attrs":949,"content":950},{"textAlign":24,"key":467},[951],{"text":952,"type":82,"marks":953},"Let’s look now at a few of the most common - and often most confusing - areas for mistakes.",[954],{"type":85,"attrs":955},{"color":132},{"type":234,"attrs":957,"content":958},{"level":499,"textAlign":24},[959],{"text":960,"type":82,"marks":961},"Meals and subsistence rates",[962],{"type":85,"attrs":963},{"color":132},{"type":76,"attrs":965,"content":966},{"textAlign":24,"key":487},[967,972,976],{"text":968,"type":82,"marks":969},"Not every single pound, dollar, or euro spent while travelling is going to be reimbursed. That would leave the door open to abuse ",[970],{"type":85,"attrs":971},{"color":132},{"text":197,"type":82,"marks":973},[974],{"type":85,"attrs":975},{"color":201},{"text":977,"type":82,"marks":978}," Michelin-starred meals and exorbitant bar tabs claimed as ‘business costs’.",[979],{"type":85,"attrs":980},{"color":132},{"type":76,"attrs":982,"content":983},{"textAlign":24,"key":505},[984,989,995,1005,1011,1016,1025],{"text":985,"type":82,"marks":986},"To set clear rules and expectations, ",[987],{"type":85,"attrs":988},{"color":132},{"text":990,"type":82,"marks":991},"HMRC has provided a list of ",[992,994],{"type":85,"attrs":993},{"color":132},{"type":139},{"text":996,"type":82,"marks":997},"meal allowance rates",[998,1001,1003,1004],{"type":179,"attrs":999},{"href":1000,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/blog/hmrc-meal-allowance-rates/",{"type":85,"attrs":1002},{"color":271},{"type":139},{"type":273},{"text":1006,"type":82,"marks":1007}," for different cities and countries",[1008,1010],{"type":85,"attrs":1009},{"color":132},{"type":139},{"text":1012,"type":82,"marks":1013},". These work like a ",[1014],{"type":85,"attrs":1015},{"color":132},{"text":1017,"type":82,"marks":1018},"per diem",[1019,1022,1024],{"type":179,"attrs":1020},{"href":1021,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/glossary/per-diem/",{"type":85,"attrs":1023},{"color":271},{"type":273},{"text":1026,"type":82,"marks":1027},", standardised for all UK businesses. And they also include the cost of accommodation.",[1028],{"type":85,"attrs":1029},{"color":132},{"type":76,"attrs":1031,"content":1032},{"textAlign":24,"key":515},[1033,1038,1047],{"text":1034,"type":82,"marks":1035},"When ",[1036],{"type":85,"attrs":1037},{"color":132},{"text":1039,"type":82,"marks":1040},"reimbursing employees",[1041,1044,1046],{"type":179,"attrs":1042},{"href":1043,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/en-eu/product/expense-reimbursements",{"type":85,"attrs":1045},{"color":271},{"type":273},{"text":1048,"type":82,"marks":1049}," for meals, companies have a few options:",[1050],{"type":85,"attrs":1051},{"color":132},{"type":551,"attrs":1053,"content":1054},{"order":553,"key":554},[1055,1065,1075],{"type":370,"content":1056},[1057],{"type":76,"attrs":1058,"content":1059},{"textAlign":24,"key":534},[1060],{"text":1061,"type":82,"marks":1062},"Use the set amounts allowed by HMRC",[1063],{"type":85,"attrs":1064},{"color":132},{"type":370,"content":1066},[1067],{"type":76,"attrs":1068,"content":1069},{"textAlign":24,"key":543},[1070],{"text":1071,"type":82,"marks":1072},"Negotiate another rate with HMRC, if the rates provided don’t meet the company’s needs",[1073],{"type":85,"attrs":1074},{"color":132},{"type":370,"content":1076},[1077],{"type":76,"attrs":1078,"content":1079},{"textAlign":24,"key":560},[1080],{"text":1081,"type":82,"marks":1082},"Reimburse employees in full, no matter the cost",[1083],{"type":85,"attrs":1084},{"color":132},{"type":76,"attrs":1086,"content":1087},{"textAlign":24,"key":577},[1088,1094,1099,1105],{"text":1089,"type":82,"marks":1090},"Note",[1091,1093],{"type":85,"attrs":1092},{"color":132},{"type":139},{"text":1095,"type":82,"marks":1096},": If your business opts for the third choice, ",[1097],{"type":85,"attrs":1098},{"color":132},{"text":1100,"type":82,"marks":1101},"the amount reimbursed will only be tax-free up to the amount allowed by HMRC",[1102,1104],{"type":85,"attrs":1103},{"color":132},{"type":139},{"text":1106,"type":82,"marks":1107},". So you can reimburse at a higher rate if you choose, but you’ll have to pay tax on the difference.",[1108],{"type":85,"attrs":1109},{"color":132},{"type":76,"attrs":1111,"content":1112},{"textAlign":24,"key":592},[1113],{"text":1114,"type":82,"marks":1115},"Read our full article on meal allowance rates here.",[1116,1119,1121,1122],{"type":179,"attrs":1117},{"href":1118,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://blog.spendesk.com/en/hmrc-meal-allowance-rates",{"type":85,"attrs":1120},{"color":271},{"type":139},{"type":273},{"type":234,"attrs":1124,"content":1125},{"level":499,"textAlign":24},[1126],{"text":1127,"type":82,"marks":1128},"Fuel rates",[1129],{"type":85,"attrs":1130},{"color":132},{"type":76,"attrs":1132,"content":1133},{"textAlign":24,"key":612},[1134,1139,1145],{"text":1135,"type":82,"marks":1136},"Alongside meals, ",[1137],{"type":85,"attrs":1138},{"color":132},{"text":1140,"type":82,"marks":1141},"HMRC has also standardised the amount companies can reimburse employees for fuel tax-free",[1142,1144],{"type":85,"attrs":1143},{"color":132},{"type":139},{"text":1146,"type":82,"marks":1147},". This reflects the fact that every car has a different expectation of efficiency and that fuel prices fluctuate.",[1148],{"type":85,"attrs":1149},{"color":132},{"type":76,"attrs":1151,"content":1153},{"textAlign":24,"key":1152},"p-28",[1154,1159,1168],{"text":1155,"type":82,"marks":1156},"Instead of trying to deal with this on a case-by-case basis, HMRC has assigned ",[1157],{"type":85,"attrs":1158},{"color":132},{"text":1160,"type":82,"marks":1161},"advisory fuel rates",[1162,1165,1167],{"type":179,"attrs":1163},{"href":1164,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/blog/hmrc-advisory-fuel-rates/",{"type":85,"attrs":1166},{"color":271},{"type":273},{"text":1169,"type":82,"marks":1170}," for company travel. These apply in two cases:",[1171],{"type":85,"attrs":1172},{"color":132},{"type":551,"attrs":1174,"content":1176},{"order":553,"key":1175},"ol-1",[1177,1188],{"type":370,"content":1178},[1179],{"type":76,"attrs":1180,"content":1182},{"textAlign":24,"key":1181},"p-29",[1183],{"text":1184,"type":82,"marks":1185},"When reimbursing employees for work travel done in company cars",[1186],{"type":85,"attrs":1187},{"color":132},{"type":370,"content":1189},[1190],{"type":76,"attrs":1191,"content":1193},{"textAlign":24,"key":1192},"p-30",[1194],{"text":1195,"type":82,"marks":1196},"When employees need to repay the company for private travel in a work car",[1197],{"type":85,"attrs":1198},{"color":132},{"type":76,"attrs":1200,"content":1202},{"textAlign":24,"key":1201},"p-31",[1203],{"text":1204,"type":82,"marks":1205},"In both cases, advisory fuel rates tell companies and employees how much they should pay or get per mile.",[1206],{"type":85,"attrs":1207},{"color":132},{"type":76,"attrs":1209,"content":1211},{"textAlign":24,"key":1210},"p-32",[1212,1214,1220],{"text":1213,"type":82},"Use our ",{"text":1215,"type":82,"marks":1216},"HMRC Mileage Claim Calculator",[1217],{"type":179,"attrs":1218},{"href":1219,"uuid":24,"anchor":24,"target":183,"linktype":61},"https://www.spendesk.com/tools/hmrc-mileage-calculator/",{"text":1221,"type":82}," to learn how to claim mileage allowances and calculate reimbursements.",{"type":234,"attrs":1223,"content":1224},{"level":499,"textAlign":24},[1225],{"text":1226,"type":82,"marks":1227},"The 24-month rule",[1228],{"type":85,"attrs":1229},{"color":132},{"type":76,"attrs":1231,"content":1233},{"textAlign":24,"key":1232},"p-33",[1234],{"text":1235,"type":82,"marks":1236},"We already wrote a detailed explanation of HMRC's 24-month rule. It's a simple test to help you figure out if a workplace is temporary or permanent. If it's permanent because of the 24-month rule, employees and companies can't get tax relief for travel expenses.",[1237],{"type":85,"attrs":1238},{"color":132},{"type":76,"attrs":1240,"content":1242},{"textAlign":24,"key":1241},"p-34",[1243],{"text":1244,"type":82,"marks":1245},"Two main conditions must be met for the 24-month rule to apply:",[1246],{"type":85,"attrs":1247},{"color":132},{"type":551,"attrs":1249,"content":1251},{"order":553,"key":1250},"ol-2",[1252,1263],{"type":370,"content":1253},[1254],{"type":76,"attrs":1255,"content":1257},{"textAlign":24,"key":1256},"p-35",[1258],{"text":1259,"type":82,"marks":1260},"The employee must have spent or be likely to spend more than 40% of their working time at a workplace, AND",[1261],{"type":85,"attrs":1262},{"color":132},{"type":370,"content":1264},[1265],{"type":76,"attrs":1266,"content":1268},{"textAlign":24,"key":1267},"p-36",[1269],{"text":1270,"type":82,"marks":1271},"They must attend it or be likely to attend it over a period lasting more than 24 months.",[1272],{"type":85,"attrs":1273},{"color":132},{"type":76,"attrs":1275,"content":1277},{"textAlign":24,"key":1276},"p-37",[1278],{"text":1279,"type":82,"marks":1280},"So, if you spend more than 40% of your time in one workplace over a 24-month period, that's a permanent workplace.",[1281],{"type":85,"attrs":1282},{"color":132},{"type":76,"attrs":1284,"content":1286},{"textAlign":24,"key":1285},"p-38",[1287],{"text":1288,"type":82,"marks":1289},"There can be complications to these rules, so it's worth reading the linked article for more details.",[1290],{"type":85,"attrs":1291},{"color":132},{"type":234,"attrs":1293,"content":1294},{"level":499,"textAlign":24},[1295],{"text":1296,"type":82,"marks":1297},"Employed, self-employed, both, or neither?",[1298],{"type":85,"attrs":1299},{"color":132},{"type":76,"attrs":1301,"content":1303},{"textAlign":24,"key":1302},"p-39",[1304],{"text":1305,"type":82,"marks":1306},"Naturally, there’s no one-size-fits-all rule for employee travel. Your tax rights and obligations depend on your employment status, among other things.",[1307],{"type":85,"attrs":1308},{"color":132},{"type":76,"attrs":1310,"content":1312},{"textAlign":24,"key":1311},"p-40",[1313],{"text":1314,"type":82,"marks":1315},"And, especially in the modern career landscape, there are a whole range of different circumstances that can complicate matters. These affect:",[1316],{"type":85,"attrs":1317},{"color":132},{"type":367,"content":1319},[1320,1331,1342,1353],{"type":370,"content":1321},[1322],{"type":76,"attrs":1323,"content":1325},{"textAlign":24,"key":1324},"p-41",[1326],{"text":1327,"type":82,"marks":1328},"Agency staff billing out time to clients",[1329],{"type":85,"attrs":1330},{"color":132},{"type":370,"content":1332},[1333],{"type":76,"attrs":1334,"content":1336},{"textAlign":24,"key":1335},"p-42",[1337],{"text":1338,"type":82,"marks":1339},"Employees working through umbrella companies",[1340],{"type":85,"attrs":1341},{"color":132},{"type":370,"content":1343},[1344],{"type":76,"attrs":1345,"content":1347},{"textAlign":24,"key":1346},"p-43",[1348],{"text":1349,"type":82,"marks":1350},"Contractors working through a limited company for a larger company",[1351],{"type":85,"attrs":1352},{"color":132},{"type":370,"content":1354},[1355],{"type":76,"attrs":1356,"content":1358},{"textAlign":24,"key":1357},"p-44",[1359],{"text":1360,"type":82,"marks":1361},"‘Personal Services Companies’ (hairdressers, care workers, and labourers, among others) fall under the IR35 legislation and may have other obligations.",[1362],{"type":85,"attrs":1363},{"color":132},{"type":76,"attrs":1365,"content":1367},{"textAlign":24,"key":1366},"p-45",[1368,1373,1382],{"text":1369,"type":82,"marks":1370},"This isn’t the time or place to go into all of these circumstances in detail. This post from the ",[1371],{"type":85,"attrs":1372},{"color":132},{"text":1374,"type":82,"marks":1375},"Low Incomes Tax Reform Group",[1376,1379,1381],{"type":179,"attrs":1377},{"href":1378,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.litrg.org.uk/tax-guides/employment/am-i-employed-self-employed-both-or-neither",{"type":85,"attrs":1380},{"color":271},{"type":273},{"text":1383,"type":82,"marks":1384}," does a great job of highlighting the differences.",[1385],{"type":85,"attrs":1386},{"color":132},{"type":76,"attrs":1388,"content":1390},{"textAlign":24,"key":1389},"p-46",[1391,1396],{"text":1392,"type":82,"marks":1393},"But to clarify: in this post, ",[1394],{"type":85,"attrs":1395},{"color":132},{"text":1397,"type":82,"marks":1398},"we’re mainly speaking to companies and their full-time employees.",[1399,1401],{"type":85,"attrs":1400},{"color":132},{"type":139},{"type":234,"attrs":1403,"content":1404},{"level":236,"textAlign":24},[1405],{"text":1406,"type":82},"Best practices to manage travel expenses",{"type":76,"attrs":1408,"content":1410},{"textAlign":24,"key":1409},"p-47",[1411],{"text":1412,"type":82},"As a bonus, here are a couple of tips and best practices on handling travel expenses from around the web.",{"type":234,"attrs":1414,"content":1415},{"level":499,"textAlign":24},[1416,1421,1430],{"type":508,"attrs":1417},{"id":24,"alt":1418,"src":1419,"title":24,"source":24,"copyright":24,"meta_data":1420},"travel-expenses-best-practices","https://get.spendesk.com/hubfs/travel-expenses-best-practices.jpeg",{},{"text":1422,"type":82,"marks":1423},"Contractor Calculator",[1424,1427,1429],{"type":179,"attrs":1425},{"href":1426,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.contractorcalculator.co.uk/contractor_travel_expenses_tax_24_month_rule.aspx",{"type":85,"attrs":1428},{"color":271},{"type":273},{"text":1431,"type":82,"marks":1432}," - Keep clear records",[1433],{"type":85,"attrs":1434},{"color":132},{"type":76,"attrs":1436,"content":1438},{"textAlign":24,"key":1437},"p-48",[1439],{"text":1440,"type":82,"marks":1441},"Contractor Calculator writes for contractors - obviously. But this advice is valuable whether you’re a sole practitioner or run a company of 10,000:",[1442],{"type":85,"attrs":1443},{"color":132},{"type":76,"attrs":1445,"content":1447},{"textAlign":24,"key":1446},"p-49",[1448,1453,1459,1469,1475],{"text":1449,"type":82,"marks":1450},"“Both ",[1451],{"type":85,"attrs":1452},{"color":132},{"text":1454,"type":82,"marks":1455},"limited company and ",[1456,1458],{"type":85,"attrs":1457},{"color":132},{"type":139},{"text":1460,"type":82,"marks":1461},"umbrella company contractors",[1462,1465,1467,1468],{"type":179,"attrs":1463},{"href":1464,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.contractorcalculator.co.uk/paye_umbrella.aspx",{"type":85,"attrs":1466},{"color":271},{"type":139},{"type":273},{"text":1470,"type":82,"marks":1471}," must retain copies of receipts and tickets",[1472,1474],{"type":85,"attrs":1473},{"color":132},{"type":139},{"text":1476,"type":82,"marks":1477},", and detailed mileage logs so that they can prove the journey actually took place if investigated by HMRC”.",[1478],{"type":85,"attrs":1479},{"color":132},{"type":76,"attrs":1481,"content":1483},{"textAlign":24,"key":1482},"p-50",[1484],{"text":1485,"type":82,"marks":1486},"And of course, you’ll want those receipts if you have come up against a full-on audit.",[1487],{"type":85,"attrs":1488},{"color":132},{"type":234,"attrs":1490,"content":1491},{"level":499,"textAlign":24},[1492,1501],{"text":1493,"type":82,"marks":1494},"Spendesk",[1495,1498,1500],{"type":179,"attrs":1496},{"href":1497,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/en-eu/lp/travel/",{"type":85,"attrs":1499},{"color":271},{"type":273},{"text":1502,"type":82,"marks":1503}," – Automate as much as possible",[1504],{"type":85,"attrs":1505},{"color":132},{"type":76,"attrs":1507,"content":1509},{"textAlign":24,"key":1508},"p-51",[1510],{"text":1511,"type":82,"marks":1512},"Aside from misunderstood rules, the biggest issues with travel expenses normally relate to admin. Filing and processing every single expense claim by hand is a huge productivity killer.",[1513],{"type":85,"attrs":1514},{"color":132},{"type":76,"attrs":1516,"content":1518},{"textAlign":24,"key":1517},"p-52",[1519,1524,1533],{"text":1520,"type":82,"marks":1521},"When it comes to",[1522],{"type":85,"attrs":1523},{"color":132},{"text":1525,"type":82,"marks":1526}," business travel",[1527,1530,1532],{"type":179,"attrs":1528},{"href":1529,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/en-eu/use-cases/travel-spending/",{"type":85,"attrs":1531},{"color":271},{"type":273},{"text":1534,"type":82,"marks":1535},", the more you can automate your expenses, the better.",[1536],{"type":85,"attrs":1537},{"color":132},{"type":76,"attrs":1539,"content":1541},{"textAlign":24,"key":1540},"p-53",[1542,1547,1556,1561,1570],{"text":1543,"type":82,"marks":1544},"This means looking for a good travel and ",[1545],{"type":85,"attrs":1546},{"color":132},{"text":1548,"type":82,"marks":1549},"spend management tool",[1550,1553,1555],{"type":179,"attrs":1551},{"href":1552,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/blog/spend-management-software/",{"type":85,"attrs":1554},{"color":271},{"type":273},{"text":1557,"type":82,"marks":1558},", like Spendesk. These let you automate processes, and also build in your ",[1559],{"type":85,"attrs":1560},{"color":132},{"text":1562,"type":82,"marks":1563},"company travel policy",[1564,1567,1569],{"type":179,"attrs":1565},{"href":1566,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/blog/travel-and-expense-policy-best-practices-8-tips/",{"type":85,"attrs":1568},{"color":271},{"type":273},{"text":1571,"type":82,"marks":1572}," to keep everyone in line.",[1573],{"type":85,"attrs":1574},{"color":132},{"type":234,"attrs":1576,"content":1577},{"level":236,"textAlign":24},[1578],{"text":1579,"type":82,"marks":1580},"Work travel shouldn’t be a bore",[1581],{"type":85,"attrs":1582},{"color":132},{"type":76,"attrs":1584,"content":1586},{"textAlign":24,"key":1585},"p-54",[1587],{"text":1588,"type":82,"marks":1589},"For many employees, travelling for work is a great privilege. The chance to visit new cities, meet clients, and have new experiences is too good to pass up. They’re the lucky ones.",[1590],{"type":85,"attrs":1591},{"color":132},{"type":76,"attrs":1593,"content":1595},{"textAlign":24,"key":1594},"p-55",[1596,1601,1607],{"text":1597,"type":82,"marks":1598},"Business travel often gets ",[1599],{"type":85,"attrs":1600},{"color":132},{"text":1602,"type":82,"marks":1603},"stuck in the small details",[1604,1606],{"type":85,"attrs":1605},{"color":132},{"type":139},{"text":1608,"type":82,"marks":1609},". The little things – expense reports and transport issues – can overshadow what should be a break from the norm. Which is a shame.",[1610],{"type":85,"attrs":1611},{"color":132},{"type":76,"attrs":1613,"content":1615},{"textAlign":24,"key":1614},"p-56",[1616,1621,1630,1635,1644],{"text":1617,"type":82,"marks":1618},"But with good planning and better technology, corporate travel goes back to being a benefit. So find yourself a ",[1619],{"type":85,"attrs":1620},{"color":132},{"text":1622,"type":82,"marks":1623},"good travel management tool",[1624,1627,1629],{"type":179,"attrs":1625},{"href":1626,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/blog/business-travel-management-tools/",{"type":85,"attrs":1628},{"color":271},{"type":273},{"text":1631,"type":82,"marks":1632},", get a smarter way to ",[1633],{"type":85,"attrs":1634},{"color":132},{"text":1636,"type":82,"marks":1637},"track expenses",[1638,1641,1643],{"type":179,"attrs":1639},{"href":1640,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://www.spendesk.com/blog/track-business-expenses/",{"type":85,"attrs":1642},{"color":271},{"type":273},{"text":1645,"type":82,"marks":1646}," and store receipts, and stop sweating all of those little issues.",[1647],{"type":85,"attrs":1648},{"color":132},{"type":76,"attrs":1650,"content":1652},{"textAlign":24,"key":1651},"p-57",[1653],{"text":1654,"type":82,"marks":1655},"You can start with this clever travel planning workbook.",[1656],{"type":85,"attrs":1657},{"color":132},{"type":327,"attrs":1659},{"id":329,"body":1660},[1661],{"_uid":1662,"html":1663,"component":334},"i-c79e9aa5-9cb0-416b-8e7d-1ddb5f47b6cd","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-9bd0c073-d538-46b3-842f-0cfcc67d3835\">\u003Cspan class=\"hs-cta-node hs-cta-9bd0c073-d538-46b3-842f-0cfcc67d3835\" id=\"hs-cta-9bd0c073-d538-46b3-842f-0cfcc67d3835\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/9bd0c073-d538-46b3-842f-0cfcc67d3835\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-9bd0c073-d538-46b3-842f-0cfcc67d3835\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/9bd0c073-d538-46b3-842f-0cfcc67d3835.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '9bd0c073-d538-46b3-842f-0cfcc67d3835', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->",{"type":76,"attrs":1665,"content":1667},{"textAlign":24,"key":1666},"p-58",[1668],{"text":1669,"type":82},"For more information about HMRC's rules and guidelines, take a look at these other recent articles:",{"type":367,"content":1671},[1672,1689,1700,1712,1724,1736,1748,1760],{"type":370,"content":1673},[1674],{"type":76,"attrs":1675,"content":1677},{"textAlign":24,"key":1676},"p-59",[1678],{"text":1679,"type":82,"marks":1680},"HMRC VAT returns: an introduction for UK businesses",[1681],{"type":179,"attrs":1682},{"href":1683,"uuid":1684,"anchor":24,"target":183,"linktype":184,"story":1685},"/blog/hmrc-vat-returns","e1851743-195a-4783-b593-cc5da63cdb1e",{"name":1679,"id":1686,"uuid":1684,"slug":1687,"url":1688,"full_slug":1688,"_stopResolving":40},208802999,"hmrc-vat-returns","blog/hmrc-vat-returns",{"type":370,"content":1690},[1691],{"type":76,"attrs":1692,"content":1694},{"textAlign":24,"key":1693},"p-60",[1695],{"text":1696,"type":82,"marks":1697},"UK per diem: How HMRC meal allowance rates work ",[1698],{"type":179,"attrs":1699},{"href":1118,"uuid":24,"anchor":24,"target":24,"linktype":61},{"type":370,"content":1701},[1702],{"type":76,"attrs":1703,"content":1705},{"textAlign":24,"key":1704},"p-61",[1706],{"text":1707,"type":82,"marks":1708},"HMRC mileage allowance: How to manage employee car travel",[1709],{"type":179,"attrs":1710},{"href":1711,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://blog.spendesk.com/en/mileage-allowance-hmrc",{"type":370,"content":1713},[1714],{"type":76,"attrs":1715,"content":1717},{"textAlign":24,"key":1716},"p-62",[1718],{"text":1719,"type":82,"marks":1720},"Expense receipts: What is a valid proof of purchase?",[1721],{"type":179,"attrs":1722},{"href":1723,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://blog.spendesk.com/en/proof-of-purchase-for-business-expenses",{"type":370,"content":1725},[1726],{"type":76,"attrs":1727,"content":1729},{"textAlign":24,"key":1728},"p-63",[1730],{"text":1731,"type":82,"marks":1732},"e-Receipts: How to store digital receipts for your business expenses",[1733],{"type":179,"attrs":1734},{"href":1735,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://blog.spendesk.com/en/e-receipts-digital-receipts",{"type":370,"content":1737},[1738],{"type":76,"attrs":1739,"content":1741},{"textAlign":24,"key":1740},"p-64",[1742],{"text":1743,"type":82,"marks":1744},"How HMRC advisory fuel rates work for UK businesses",[1745],{"type":179,"attrs":1746},{"href":1747,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://blog.spendesk.com/en/hmrc-advisory-fuel-rates",{"type":370,"content":1749},[1750],{"type":76,"attrs":1751,"content":1753},{"textAlign":24,"key":1752},"p-65",[1754],{"text":1755,"type":82,"marks":1756},"HMRC Employment Allowance: the rules & how to claim",[1757],{"type":179,"attrs":1758},{"href":1759,"uuid":24,"anchor":24,"target":24,"linktype":61},"https://blog.spendesk.com/en/hmrc-employment-allowance",{"type":370,"content":1761},[1762],{"type":76,"attrs":1763,"content":1765},{"textAlign":24,"key":1764},"p-66",[1766],{"text":1767,"type":82,"marks":1768},"How HMRC research & development (R&D) tax credits work",[1769],{"type":179,"attrs":1770},{"href":1771,"uuid":1772,"anchor":24,"target":24,"linktype":184,"story":1773},"hmrc-rd-tax-credits","87a51d0f-f4f2-464e-b834-6e65b73f9826",{"name":1767,"id":1774,"uuid":1772,"slug":1771,"url":1775,"full_slug":1775,"_stopResolving":40},208802952,"blog/hmrc-rd-tax-credits",{"name":1777,"created_at":1778,"published_at":6,"updated_at":1779,"id":1780,"uuid":1781,"content":1782,"slug":1789,"full_slug":1790,"sort_by_date":24,"position":25,"tag_list":1791,"is_startpage":27,"parent_id":1792,"meta_data":24,"group_id":1793,"first_published_at":1794,"release_id":24,"lang":31,"path":24,"alternates":1795,"default_full_slug":1790,"translated_slugs":1796,"_stopResolving":40},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":1783,"icon":1784,"name":1777,"component":1788},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":1785,"alt":1786,"name":52,"focus":52,"title":52,"filename":1787,"copyright":52,"fieldtype":57,"is_external_url":27},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],[1797,1798,1799],{"path":1790,"name":24,"lang":35,"published":24},{"path":1790,"name":24,"lang":37,"published":24},{"path":1790,"name":24,"lang":39,"published":24},[31],[1802],{"_uid":1803,"asset":1804,"shadow":27,"caption":52,"overlay":1808,"component":508},"4a1eedc6-b116-48e0-9a2b-6e8f86bb2ef8",{"id":1805,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1806,"copyright":52,"fieldtype":57,"meta_data":1807,"is_private":27,"is_external_url":27},16828617,"https://a.storyblok.com/f/146026/1020x680/bdbfa998fd/hmrc-travel-expenses_yellow.png",{},[],[],"2024-07-18 00:00","9",[],"Not sure about HMRC's rules for business travel expenses? 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