Sole Trader Travel Expenses

Hi there, I am a Sole Trader who's business base is my home address. I conduct business from my home address as well as travel to a range of locations on an adhoc basis to deliver services for a range of clients. I now have a contract for 12 months to attend a clients business location for 1 day a week. Can I claim travel expenses to travel to this location - it is temporary for 12 months, but it is regularly 1 day a week? Thanks.

Hi,

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

advises where an 'itinerant' trader's base of operations is at their main residence, the cost of travel between residence and the sites at which the trader works, should be allowed. 

The regular travel to a client's place of work, could be considered your place of work and the travel costs would not be allowable

You will need to make a decision based on the guidance here -

BIM37635 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: home to work: predictability of places of work whether this particular travel is allowable or not.

Thank you.