Employment 22 - Business travel and subsistence expenses

You can only deduct the costs you had to pay out in doing your job, such as:

• travel costs, including related meals and accommodation - do not include your usual commuting costs
• the costs of using your own car, motorcycle or bicycle
• business expenses, such as phone calls

If you use your own vehicle for work, you may be able to claim 'Mileage Allowance Relief'.

To work out how much tax relief you can claim, add up your business mileage for the tax year and multiply it by the approved mileage rates go to Expenses and benefits: travel and subsistence.

If your employer does not pay you a mileage allowance you can claim the full approved amount of Mileage Allowance Relief.

If your employer pays you a mileage allowance but it is less than the approved amount, you can claim Mileage Allowance Relief on the difference.

If your employer pays you more than the approved amount you'll have to pay tax on the difference.

Add together all of your allowable travel costs and business expenses and enter the total figure.