Can you back-date travel expenses that you incurred when working PAYE?

Travel expenses incurred while under PAYE cannot be claimed as self-employed business expenses after transitioning to Sole Trader freelancing.

HMRC requires that sole trader expenses be incurred wholly and exclusively for the purpose of running your own business. Since these travel costs were incurred during PAYE employment, they are classified as employment expenses.

For more on what qualifies as an allowable expense as a sole trader, this article may help: Understanding allowable and disallowable expenses.

Let us know if you have any additional questions by leaving a comment below.