SA103 box 18
Travel & Vehicles
Travel costs for business journeys — but NOT commuting to a regular workplace. If you use your own car, you can claim HMRC's approved mileage rates (45p/mile for first 10,000 miles, 25p after).
What you CAN claim
- Business mileage in your own car at HMRC approved rates (45p/mile car, 24p motorcycle, 20p bicycle)
- Train, bus, taxi fares for business trips
- Parking and road tolls on business journeys
- Hotel and accommodation on business trips away from home
- Congestion charge if travelling for business
- Car hire for business trips
What you CANNOT claim
- Commuting to your normal place of work
- Private car journeys
- Fines and penalties
- Car purchase (claim capital allowances instead)
- Fuel if you're claiming mileage rate (mileage covers fuel)
Common examples for sole traders
Driving to a client siteTrain ticket to a business meetingTaxi to the airport for a work tripParking at a client's officeOvernight hotel on a business tripCar hire for a work conference
Practical tips
- 1
Keep a mileage log — record date, from, to, purpose, miles. Get Sorted does this automatically.
- 2
If you use your car for both business and personal, you MUST use mileage rates (not actual costs) unless it's a company car
- 3
The 10,000 mile threshold resets each tax year (6 April)
Track travel & vehicles expenses automatically
Get Sorted categorises every transaction to the right SA103 box — so you never miss a deduction.