For each business trip, it is essential to record the date, destinations, and business purpose in case your records are reviewed during an HMRC audit. The stated purpose must be clear and concise, clearly evidencing the business necessity of the trip.
“If I read this with no context, I understand exactly why the trip was necessary.”
Rule of thumb
A good entry should make it obvious:
- What the activity was (e.g. meeting, delivery, training)
- Who was involved (e.g. client name, department, supplier) or where it took place
- Why the journey was necessary (e.g. contract review, inspection, installation)
Strong examples (best practice)
These are especially clear and audit-friendly:
- “Client meeting – ABC Ltd – contract renewal discussion”
- “Site visit – Birmingham depot – health & safety inspection”
- “Delivery of equipment – XYZ Ltd – installation project”
- “Training course – London – first aid certification”
Unacceptable Descriptions
The following types of entries are not sufficient and may be rejected:
- Vague terms (e.g. “meeting”, “work”, “business travel”)
- Location-only descriptions (e.g. “trip to London”)
- Broad or unclear phrases (e.g. “various tasks”, “general duties”)
- Abbreviations or shorthand (e.g. “mtg”, “ops”)
- Repeated phrases without context (e.g. “same as yesterday”)
- Commute - These trips should usually be treated as private mileage, unless you’re able to choose between business and commute when saving the journey.
You must provide sufficient detail to your Trip Purpose so that it clearly shows what the journey was for or why it was necessary. If you receive an error message when saving the trip, please review your purpose and rephrase this to enable the trip to save.