Can I claim tax relief on my ordinary commute?

Usually no. Ordinary commuting between home and a permanent workplace is not allowable. Travel to a temporary workplace, or between workplaces, often is.

What is the 24-month rule for temporary workplaces?

A workplace stops being temporary if you spend, or are likely to spend, 40% or more of your working time there over a period lasting more than 24 months. Expectation matters as much as what actually happens.

Is my commute claimable?

Most home-to-office travel is not. Temporary postings, site visits and the 24-month rule change the answer. Use the checklist below, then work out the miles if they count.

Calculate claimable miles Mileage log template

Quick checklist

Usually not claimable Home to your permanent office or depot. Same journey every day for an ongoing role.

Often claimable Home to a temporary workplace. Travel between two workplaces. Client sites of limited duration.

Watch the 24-month rule If you spend 40%+ of your time at a place for more than 24 months (or expect to), it becomes permanent.

The temporary workplace and 24-month rule

HMRC treats a workplace as temporary when you attend for a task of limited duration or another temporary purpose. Travel between home and that place can qualify for relief.

Two conditions turn a temporary workplace into a permanent one for tax:

You spend, or are likely to spend, 40% or more of your working time there, and
That pattern lasts, or is likely to last, more than 24 months.

Both parts must apply. Expectation counts: if a posting is planned for 28 months and ends after 18, the travel was still treated as ordinary commuting because it was expected to run past 24 months.

If circumstances change and a short posting is extended beyond 24 months, relief stops from the date the expectation changed, not from day one.

A journey that is substantially the same as your normal commute can also be blocked even when the destination is temporary. HMRC’s guidance treats an extra 10 miles or more each way as usually enough to count as a different journey.

Official reading: ordinary commuting and private travel (490 Chapter 3) and EIM32080 on the 24-month rule.

What to do if the miles count

Keep a log with date, from/to postcodes and the reason for each trip. Claim approved mileage through your employer where they pay it, or claim Mileage Allowance Relief through HMRC if they pay less than the approved rate.

Rates for your own car in 2026/27: 55p for the first 10,000 business miles, then 25p. Motorcycles 24p, bicycles 20p. Use the main calculator.

Quick answers

Can I claim my ordinary commute?

Usually no. Home to a permanent workplace is ordinary commuting and is not allowable.

What if my temporary site is near my normal office?

If the journey is substantially the same as your normal commute, relief can still be refused. A clear change of direction or roughly 10+ extra miles each way usually counts as different.

Does this apply if I am self-employed?

Self-employed rules also block home-to-work travel for a fixed place of business. Client visits and temporary sites are different. See simplified expenses for how to claim vehicle costs.