If you work under an umbrella company and have not passed an SDC test, you can’t claim back costs in respect of travel and subsistence to your main site.
Reimbursement of offsite expenses
Occasionally, your client can reimburse you for expenses you incur to attend a worksite which isn’t your normal worksite for a specific purpose. These costs will benefit from tax relief via your payroll and cover all relevant travel and subsistence costs
Reimbursement of mobile workers expenses
If travelling is an integral part of your role, and you are reimbursed your travel costs by your client, then these costs will benefit from tax relief via your payroll and cover all relevant travel and subsistence costs.