I've been searching the HMRC website for this, but to no avail.

As I don't drive, is it acceptable to count a rail fare as a travel expense for tax purposes? I've been asked to accompany an exam at a local centre; there'll be a return fare of ?2.85 (OK, it's not much!) plus about a 1.5 mile walk each way. I can see the whole 'outing' amounting to about 2.5 hours.

I don't always charge travel expenses as often I can combine it with going somewhere else (or someone picks me up) or there are quite a few candidates all together, but in this case it's just the one exam, there and back and I'm wondering a bit whether it's worth it! I would normally charge ?11 for the exam itself - I don't want to turn work down, but am I mean in thinking, is this really worth the bother?

At the present time, I charge a fee for the exam depending on its length (rather than grade) - this works quite well when there are several candidates together, but when there's just one, I feel I'm almost making a loss! Is there a better system I wonder?

Could the candidate or his/her parents give you a lift some or all of the way?

I'm pretty sure you can claim travel for an essential journey which is to somewhere that is not your normal place of work. But unless anyone knows for definite, perhaps you should give them a ring.

I would claim travel for this. I claim travel expenses to all my places of work for teaching.

Ditto, as it's a business expense. Just be sure to keep hold of tickets/receipts, and a record of the date and purpose of the journey.

Bearing in mind I work for a large company, the HMRC guidelines on travel expenses are that we can claim mileage or fares when travel is to somewhere that is not our normal place of work. For travel above a certian length (2 hours?) we can claim modest refreshment costs (not meals).

We usually manage that, but it's just not possible on this occasion

For self-employed work, travel to anywhere from the registered business address can be claimed, and for 99% of sole traders that's their home address.

That is the easiest way to do it.
Unless you are getting the parents to pay for it?

Pay for the travel?

Seer_Green, as you are self-employed you are entitled to claim for the travel costs required to undertake your work, and I echo what owainsutton has said.

Just one point that no-one has mentioned. If you claim expenses from your customers as part of your job, either by charging directly, or incorporating them into your teaching fees, you can cover all the cost. If you are putting it down as a cost on your tax return, you are only saving the tax.

Eg, if your income is ?100, and your travel or other expenses are ?10, you will pay tax on ?90 (your profit)

If you charge the ?10 directly to your customers as expenses on top of your fees, you will pay tax on ?100, but will have the additional ?10.

Lots of other permutations, such as incorporating travel into your fees.

I'm sure you all know that, just thought it might be worth pointing it out.