You can save tax by claiming tax-free mileage allowance payments for the costs of your business journeys made in your own vehicle, under the Approved Mileage Allowance Payments Scheme.
Travel should be to a temporary workplace. A ‘temporary workplace’ is a workplace attended by you for a limited duration of time or for a temporary purpose (for the director of a Limited Company this is
somewhere attended for less than 24 months.)
Please note that if you are a contractor, you should stop claiming for travel expenses as soon as you are aware that your contract will take you over 24 months of working at the same workplace.
The approved amount for mileage allowance payments = the number of miles of business travel x the rate applicable to the kind of vehicle:
Car or Van: 45p per mile for first 10,000 miles in the tax year (April to March) and 25p per
mile after that.
Motorcycle: all 24p per mile.
Cycle: all 20p per mile.
You can claim expenses on other travel costs related to the business. HMRC states that deduction is allowed for the full cost of travel where necessary attendance is required. ‘Necessary attendance’ refers to the journey made to or from a place that has to be attended in order for the performance of duties to be carried
You should keep a record of all business trips claimed for, as well as also keeping all fuel receipts with your bookkeeping paperwork.