Generally, you cannot claim the travel expenses of ordinary commuting but can claim for travel to a “temporary” place of work.  In a recent case (the Ratcliffe case), a contractor who worked at different power stations, some under short term contracts and some as part of a retainer arrangement was allowed the travel expenses under the retainer arrangement but not those under short term contracts.  Even though it was accepted that the contractor was doing much the same work under both types of arrangement, what mattered was the contract that gave rise to the expenses.  The short term contracts were held to be separate employments (at the power stations specified in each contract).  Therefore travel to and from power stations under them was to a permanent place of work and disallowable.  Travel to power stations under the retainer contract was allowed since the contract did not specify any particular place of work and visits to power stations were deemed temporary places of work.  Call us to see how to avoid having your travel expenses disallowed.

Choose your plan


Essentials package


per month*

Find out more


Everything you need


per month*

Find out more


Platinum package


per month*

Find out more

* All prices are + VAT

Call us today on 01883 730044

Or book a call-back Contact us