You can only claim tax relief on business journeys and not on ordinary commuting.  Ordinary commuting is travel between your home and your permanent workplace.   This usually is  the place where you work.  However, you can claim for travel between two workplaces, say your permanent workplace and a temporary workplace.  You can also claim for travel from you home to a temporary workplace provided this is necessary for the performance of your duties.

A temporary workplace is one that you will not be working at, or expect to work at, in excess of 24 months, or, if it is over 24 months, then you will not be working there in excess of 40{af331c3cb52abe27a47f1f5b71fb5068c938efb8d5a4e6cddc7f2780f48bb99c} of your working time.

There are lots of complications relating to commuting, and permanent and temporary workplaces.  HMRC have published a guide on this issue called – 490 Employee Travel.  It is well worth reading and contains lots of examples so that you can get a better idea on what journeys you can claim for.

If you need any advice on this, or any other matter, please get in touch with us.