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What is the HMRC 24-month rule for expenses?

Learn more about HMRC’s 24-month rule on travel expenses for your business and

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© Counting Ltd trading as Countingup. Company number 10729748. Registered Office 20-22 Wenlock Road, London, N1 7GU. Multi-award-winning Counting Ltd, backed by Sage and ING Bank, designs and operates the Countingup websites and app. Countingup accounts are provided by Griffin Bank Ltd (”Griffin”) with account sort codes 04-36-15. Griffin is a company registered in England and Wales (No. 10842931). Griffin is authorised by the Prudential Regulation Authority and regulated by the Prudential Regulation Authority and the Financial Conduct Authority (FCA). Griffin’s firm reference number is 970920. Eligible deposits in accounts provided by Griffin of up to £120,000 per depositor are covered by the Financial Services Compensation Scheme (FSCS), the UK's deposit guarantee scheme. Visit Griffin's website to learn more about deposit protection. Mastercard is a registered trademark and the circles design is a trademark of Mastercard International Incorporated. The Card is issued by Transact Payments Limited pursuant to licence by Mastercard International. Transact Payments Limited is authorised and regulated by the Gibraltar Financial Services Commission. Counting Ltd (FRN 948100) is also registered as an Introducer Appointed Representative of Enro Ltd t/a Superscript which is authorised and regulated by the Financial Conduct Authority (FRN 656459). Some of Countingup’s customers hold e-money accounts provided by PrePay Technologies Limited (referred to as "PPS" or "EPS" or "PPT"), with account sort codes 23-69-72. You can find the terms and conditions for these accounts in the Terms area of this website.