Can I claim travel from home to site as a subcontractor?

Can I claim travel from home to site as a subcontractor? Often, yes. In 2026-27, if you work from home at a run of temporary sites, HMRC's manual says home-to-site travel can be allowed, at 55p a mile for the first 10,000 miles. Daily trips to one fixed workplace are commuting. Usually, if the work is itinerant. HMRC's Business Income Manual describes an itinerant trader, such as a jobbing builder, who goes from home to a series of temporary jobs. If home is the base, travel between home and those sites can be allowed. Then the trips start to look like ordinary commuting to a fixed place of work, which GOV.UK says you cannot claim. Each case turns on its own facts, so keep a log of where you worked and for how long. No. If you run the business from a yard, unit or workshop, the trip from home to there is travel between home and work. Travel from the yard to customers' sites can be claimed. Read the full answer, with every source, at rightotax.co.uk.