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Business Travel


This is travel taken for work-related purposes either in the course of a trade, or employment. Employment related business travel will principally include trips for meetings, conferences, trade shows, etc. and while 'trading' travel can naturally include those purposes, it will often also include delivery of goods and services, etc., or, indeed, people in the case of a taxi driver, etc.

By definition, business travel does not include commuting mileage or transport, however, where a sole-trader (or landlord) has their home noted as their base, the business travel is counted as being from home to the business objective(s) and return to home.

Association of Chartered Certified Accountants
Institute of Financial Accountants
Association of Accounting Technicians