Qualifying Travel and Subsistence Expenses

If you have a temporary workplace, a statutory relief is available for certain expenses associated with the performance of your duties of employment at that workplace. This relief will result in a reduction of your taxable income. The relief is available both to qualifying individuals arriving in the UK and to qualifying individuals leaving the UK but who remain subject to UK taxation during their period of employment abroad.

You are required to keep sufficient records to allow proper completion of your self-assessment tax return. HMRC may require that you supply documentary evidence supporting any claim you make for travel and subsistence relief. For example, you may be required to provide invoices to support the expense amounts reported on your tax return.