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Posted Thu, 08 Dec 2022 12:34:44 GMT by M.Film
Hi, I am a bit confused about what travel costs can be qualified as expenses. I am a sole trader, and I work in the film industry, and my understanding is that all my workplaces are temporary workplaces, but I want to 100% sure. This is what my engagement usually look like: 1. One-day engagement (different location/workplace every time) 2. A short engagement that takes a few days, ethier the same location/workplace every day or a different location/workplace every day (usually a mixture of both) 3. Longer-term engagements (usually a few weeks), where I work at the same place/workplace every day (e.g. a studio or a soundstage) for a few weeks and then work in different locations every day for another few weeks. 4. Travel to an accommodation in a different city/location from which I travel to the workplace. Are all these considered business expenses? Many Thanks, M.
Posted Mon, 12 Dec 2022 12:44:53 GMT by HMRC Admin 19

The guidance advises that "Where an ‘itinerant’ trader’s base of operations is at their residence, you should allow the costs of travelling between the residence and the sites at which the trader works. An itinerant trader is one who travels from their home to a number of different locations for the purely temporary purpose at each such place of their completing a job of work, at the conclusion of which they attend at a different location. A typical example would be a jobbing builder".  

The guidance also advises that there are "qualitative limits" on the distance that an itinerant taxpayer could live from a location.  

BIM37620 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: to and between sites

Thank you.
Posted Wed, 21 Dec 2022 15:36:29 GMT by Frank Mungwel
as much as I know op, all the 3 criteria are qualified as expenses except the 4

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