Journeys to or from a place they have to attend in the performance of their duties (travel to a place where attendance is in the performance of the duties). This usually means visiting a temporary workplace or site outside of their regular commute.

According to 2026 HMRC guidelines, a journey qualifies as a business trip if it is "wholly and exclusively" for the purpose of trade or employment. This includes travel to a temporary workplace (a location where the employee performs tasks for a limited duration, usually less than 24 months) or travel between two different places of work. Crucially, your regular daily commute from home to your permanent office does not qualify. For a trip to be deductible or tax-exempt, the employee must be absent from their normal place of work for more than 5 hours (for meal claims) and have incurred an actual cost. In 2026, "blended travel" or "bleisure"—adding a holiday to a work trip—requires careful accounting; only the portion of the trip dedicated to business is eligible for reimbursement or tax relief. Documentation such as meeting invites, client agendas, and itemized receipts are mandatory to prove the trip's business necessity to HMRC.