One point - the emphasis has been on recovering the equivalent cost of the journey by car in a number of the posts. What rate you use and on what basis the claim is calculated is clearly a matter between you and your employer. However in so far as the Inland Revenue are concerned it is not a matter for them to determine whether the cost of the journey is extravagantly expensive relative to any other mode of transport, in much the same way that whether you fly to New York by Concord or Jumbo both costs are equally recoverable. It is however a matter for the Inland Revenue to determine whether or not there is a profit element intrinisic in the claim and if there is in much the same way that if the official mileage rates are exceeded the excess is taxable. Of course as earlier contributors have said the intention is only to recover the cost not realise a profit, a prerequisite to stay with the ANO.