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Posted Mon, 17 Oct 2022 15:44:14 GMT by Rhys Locke
I have only recently become self-employed (in 2022). I freelance, offering quite a broad range of services which include some outside of my 'core' skillset. Outside of my main freelance work, I am currently freelancing as an Actor/Performer at a live-action horror event. The performances are on selected days throughout October and I play different roles. To fulfill my acting duties, of course, I have to travel to the location of the event (I note that it is the same location every time). I believe that it can be classed as a Temporary Workplace (as it is fixed-term, less than a month in duration); however, it is a bit of a grey area. Would I be able to file travel expenses for getting to and from this workplace? I am pretty sure that I would be able to claim at least for the rehearsals, but I am not sure about each performance date. Thanks in advance.
Posted Fri, 21 Oct 2022 11:04:50 GMT by HMRC Admin 20
Hi Rhys Locke,

Please have a look at BIM37620, which can be found at BIM37620 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: to and between sites.  
You will need to make an informed decision as to whether travelling expenses are allowable.

Thank you.

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