Like all expenses, HMRC require that business travel is "wholly, necessarily and exclusively" for work purposes. HMRC offers the following guidance with regard to business travel expenses:
Business travel only covers the following two types of journey:
- Journeys forming part of an employee's employment duties (such as journeys between appointments or to external meetings;
- Journeys related to an employee's attendance at a temporary workplace.
Travel to an employee’s normal place of work does not qualify as business travel.
The University is implementing a travel management system from Egencia, please see your School/Unit adminstration team for further information or visit the University Travel page on Staffnet: