Can landlords claim travel expenses?
Last verified 23 October 2026
Yes. Landlords can deduct travel costs incurred wholly and exclusively for the property business, such as trips between let properties or to a property to deal with the letting. A journey with a private purpose does not count.
HMRC's test is whether the journey was made wholly and exclusively for the property business. Travel between different let properties for the business is generally allowable. Travel from home to a let property can be allowed if you run the business from home and the trip is only for business. If you run the business from an office outside your home, journeys from home to that office or to a property are not allowable. If a letting agent does nearly all the work, the agent's office is likely to be the business base, so trips from home usually will not count.
For a car, you can claim the business share of running costs such as fuel, or use HMRC's fixed mileage rates instead of actual costs and capital allowances, unless you have already claimed capital allowances on that vehicle. The purchase price of the car is not a deductible expense. Keep a mileage log of each business journey with the date, the property and the reason.
Read next
- What is Allowable expenses? →
- Allowable Expenses for Landlords (2026) →
- Rental income tax calculator →
Sources
- GOV.UK: Income Tax when you rent out a property: working out your rental income
- GOV.UK: PIM2220, Deductions: main types of expense: travelling expenses