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Travel, mileage and vehicle costs

Mileage rates against actual running costs, private use apportionment, overnight accommodation, subsistence and the line between a business meal and entertainment. These guides cover what a sole trader or director can genuinely claim for getting about and staying away.

9 guides in this topic.

6 September 2026

Mileage Claims for Limited Company Directors: AMAP vs Salary

If you use your personal car for business travel, claiming mileage through your limited company is one of the most tax-efficient strategies available. Using the HMRC Approved Mileage Allowance Payment (AMAP) rate means neither you nor your company pays tax or National Insurance on those payments. Here's exactly how it works and why it beats taking extra salary.

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26 July 2026

Travel & Subsistence Claims: What UK Directors & Staff Can Claim

If your limited company employs directors or staff, understanding HMRC's travel and subsistence rules can save significant tax. This guide explains exactly what qualifies as a tax-free reimbursement, what records you need to keep, and the common mistakes that trigger HMRC scrutiny.

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16 July 2026

Mileage vs. Actual Costs: Which Saves More Tax for Sole Traders?

If you use your own vehicle for work, HMRC gives you two ways to claim tax relief — but choosing the wrong method could cost you hundreds of pounds a year. This guide breaks down both options so you can make the right call for your situation.

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19 June 2026

Mileage Claims for Sole Traders: Simplified vs Actual Costs

As a sole trader, you have a choice when claiming vehicle costs: use HMRC's simplified flat rates or track every actual expense. This article explains why the simplified expenses method wins for most freelancers and sole traders, and exactly how to use it.

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16 June 2026

Subsistence Costs for Sole Traders: What Meals You Can Claim

Claiming meals and refreshments as a sole trader is possible, but HMRC has strict rules about what qualifies. This guide explains exactly when subsistence costs are allowable, what you can claim, and how to keep records that will hold up to scrutiny.

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8 June 2026

Overnight Trips & Accommodation: Claiming Travel Costs as a Sole Trader

If your work takes you away from home overnight, you may be able to claim accommodation, meals, and travel as a tax-deductible expense. But HMRC's 'wholly and exclusively' test means you need to get the details right. Here's what sole traders and freelancers need to know.

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3 June 2026

Vehicle Finance vs Operating Leases: Tax Rules for Sole Traders

Choosing how to finance a vehicle can have a significant impact on your tax bill as a sole trader. Finance leases and operating leases are treated very differently by HMRC, and picking the wrong structure could mean missing out on valuable allowances. Here is what you need to know before signing any agreement.

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28 May 2026

Meals and Entertainment: What Sole Traders Can Actually Claim

Claiming food and entertainment costs as a sole trader is one of the most misunderstood areas of UK tax. The rules are stricter than many people think, but there are legitimate expenses you can claim. Here is exactly what HMRC allows and what it does not.

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27 May 2026

Car Expenses for Sole Traders: Private Use vs Mileage Method

If you use a car for your sole trader business, HMRC gives you two ways to claim tax relief on the costs. Choosing the right method could save you hundreds of pounds each year. Here is what you need to know to make the right call.

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