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?