Why You Can’t Claim a Routine Commute
As with other self-employed individuals and employees, you cannot claim for your regular daily commute from home to your primary base of operations. For a barrister, this typically means:
- Home to Permanent Chambers: If you have a specific chambers you attend principally or exclusively, the cost of traveling there from your main residence is a private expense. This is considered a routine commute, not a business expense incurred “wholly and exclusively” for your practice.
- Routine Base Travel: Everyday travel to a single regular place of work is generally not claimable, as it is personal.
When You Can Claim a Travel Expense
There are clear situations where travel expenses become legitimate business claims. These usually involve traveling away from your base for specific case work:
- Travel to Courts: Journeys between your chambers and a specific court location for a case are generally claimable. For instance, traveling from London chambers to a court in a different city or to multiple courts in one day.
- Client Meetings (Varying Locations): Travel to a different location for a specific client meeting (not a routine meeting at your chambers) can typically be claimed. This travel is wholly for business and is not a regular commute.
- Temporary Workplaces: If your work takes you to a location that is temporary or varying, such as a prison visit or a specific site inspection related to a case, the travel is often allowable.
Key Considerations for Your Travel Claims
- Identify Your Base: HMRC focus on determining where your principal “base” of operations is. Routine travel to that base is personal.
- “Wholly and Exclusively”: Ask yourself if the expense was incurred purely for your business activities. If it was for commuting to your regular workplace, it is personal.
- Document and Record: As with all business expenses, you must maintain accurate, detailed records of your journeys, including receipts and the purpose of each trip.
- Temporary vs. Permanent: Be aware of the difference between a temporary workplace (where you go for a fixed period or purpose) and a permanent workplace (where you routinely work).
Note: While a barrister may also work from a home office, traveling to a regular chambers is still typically considered non-claimable commuting.
Keeping you compliant with HMRC guidelines, speak to Archers Accountants
