Since the Finance Bill came into force in the United Kingdom on the 6th April 2016 many contractors are asking the question as to what expenses are outside the new rules concerning travel and subsistence.
Under the new rules travelling to and from a workplace whether permanent or temporary is no longer deductible. However, the rules do not include travel between two places, each of which is a workplace and therefore this is still deductible. Please note that this rule is restrictive and one cannot claim home as a workplace.
Business expenses may also still be claimed if travel is involved to a destination other than your normal place of work.
If in doubt please ask to speak to one of our administrators regarding any expenses incurred during the duration of a contract and they will be happy to advise accordingly on each item.