Can I Claim Travel Expenses as a Self-Employed Musician? Here’s What You Need to Know

If you’re a self-employed musician - whether you’re gigging, teaching, or travelling between studios - chances are you’ve chatted over this one in a break:

What travel expenses can I claim on my tax return? 

It's an oldie but a goodie - and here's our take.

When Travel Expenses ARE Allowable

As a self-employed person, HMRC generally allows you to claim business-related travel costs as expenses. So, if you’re:

• Travelling to one-off gigs or performances

• Visiting a student’s home to teach a lesson

• Heading to a studio for a recording session that’s not part of your regular routine

  
  

...then these costs can be claimed.

But What About Regular Travel to the Same Place?

Here’s where it gets tricky: and where a lot of musicians get caught out.

If your travel is to a place that HMRC would see as a habitual and regular place of work, then unfortunately, you can’t claim the travel expenses.

Typically that is either a peri teaching job, a regular live session gig or perhaps a regular church job....Notice, I've unconsciously used the work "regular" twice. So, not brilliant writing but I'm going to leave it to illustrate the point.

A few questions to ask yourself:

• Do you teach in the same music school or college each week?

• Do you have your own room there?

• Are you scheduled to be there on specific days?

• Would students, colleagues or staff wonder where you were if you didn't turn up?

• Do you have a dedicated email or point of contact tied to that place?

• Are you responsible for finding your own deputy if you can't do the work?

  
  

If you answered yes to most of these, then HMRC would likely view this location as a permanent base of operations - in which case, the travel there is not an allowable business expense. Even if you're technically self-employed, the regular nature of the work means the rules change.

Real-Life Example for Musicians

Let’s say you’re a freelance violinist. You teach at three different schools, each on different days of the week, and have a long-standing agreement to show up at set times.

In this case, even though you’re self-employed, the schools may be seen as habitual places of work. So the travel to and from those locations wouldn’t qualify as an allowable expense.

However, if you also travel to students' homes for private lessons, gigs at new venues, or rehearsals at various studios - those miles could be claimed.

The Relationship between your travel costs and a consequent subsistence claim

If your travel is an allowable cost, then your subsistence claim will be too. So if your travel is ad-hoc and irregular in nature and therefore allowable, then any subsistence expenses you incur on that particular job also be allowable.

Correspondingly, if the travel is disallowed on the basis that it's habitual and regular, then so too with the food expenses be disallowed.

Final Thoughts for Freelance Musicians

When it comes to tax and travel expenses, it all boils down to consistency and location. One-off or ad-hoc journeys? Likely claimable. Regular travel to the same spot? Likely not.

Keep good records of your mileage and locations, and always note the purpose of the trip. If in doubt, speak to a tax professional who understands the nuances of working in the music industry (hint: that’s me!).

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