Tax Deduction Location Evidence

Tax Deduction Location Evidence with TimeTrack Pro – Complete 2026 UK Guide

As a self-employed person, freelancer, sole trader, or limited company director in the UK, many business expenses are tax-deductible — but HMRC requires clear, reliable evidence to support claims during Self Assessment or enquiries. Location data from your phone can provide powerful, contemporaneous proof of business travel, client meetings, site visits, home office use, or other location-based deductions. TimeTrack Pro turns your exported Android location history into private, offline, verifiable evidence — no live tracking, no cloud, no subscriptions. This detailed guide explains how to use TimeTrack Pro for HMRC-compliant location evidence in 2026: relevant deductible expenses (mileage, travel, home office, client meetings), legal requirements (contemporaneous records, 6-year retention), step-by-step workflow for logging evidence, copy-time for quick notes, combining with receipts/calendar/emails, accuracy considerations, privacy & security, audit-proof strategies, handling mixed personal/business use, manufacturer tips, common pitfalls, and a ready-to-copy evidence checklist plus sample entries. All advice aligns with current HMRC guidance (2025/26 tax year rules unchanged for 2026).

1. Which Tax Deductions Can Use Location Evidence?

Common allowable expenses where location proof strengthens claims:

  • Mileage / vehicle expenses: business journeys (client visits, supplier trips) — simplified 45p/25p rate or actual costs
  • Travel expenses: train/plane/hotels for business trips, conferences, training
  • Client/site meetings: time spent at client locations (consultants, trades, therapists)
  • Home office use: proportion of home costs if regular business use (location proves work-from-home days)
  • Other business travel: networking events, trade shows, temporary workplaces

Non-deductible: regular commuting (home to fixed workplace), personal trips.

TimeTrack Pro evidence: timestamps, locations, dwell times, accuracy radius — strong contemporaneous proof.

2. HMRC Requirements for Location-Based Evidence

Key rules:

  • Records must be contemporaneous (made at/near time) or reasonable retrospective
  • Show business purpose — not just location
  • Keep 6 years (or longer if enquiry)
  • Electronic records accepted if reliable & verifiable
  • Supporting evidence strengthens: receipts, emails, calendar

Location timeline + notes/screenshots = excellent evidence.

3. Setup – Low-Drain Collection for Tax Evidence

  • Location mode: Battery saving
  • Google Location Accuracy: OFF
  • Wi-Fi & Bluetooth scanning: ON
  • Location History: ON → "This device only"
  • Google Play Services: Unrestricted battery

Accuracy 50–800 m — sufficient for most claims.

4. Step-by-Step: Creating Tax Evidence Logs

  1. Export period covering claims (weekly/monthly, JSON)
  2. Import to TimeTrack Pro
  3. Identify deductible locations/journeys
  4. Copy arrival/departure times
  5. Paste into log + add purpose/notes
  6. Screenshot timeline
  7. Attach receipts/emails

Sample Evidence Log Template

Date       | Time In    | Time Out   | Location                  | Purpose / Deduction Type         | Evidence (screenshot, receipt, notes)
-----------|------------|------------|---------------------------|----------------------------------|-------------------------------------
2026-01-25 | 09:15      | 10:42      | Client office (EC2M 4RH)  | Client meeting (mileage & time)  | Screenshot + email invite
2026-02-10 | All day    |            | Home (SW1A 1AA)           | Home office work                 | Screenshot + client emails

5. Accuracy & Proof Strength

  • 50–300 m: strong
  • 300–800 m: good with notes
  • >800 m: supplement with other evidence

Include radius in log for credibility.

6. Privacy & Security for Tax Data

  • Enable encryption
  • Backup encrypted
  • Delete after tax submission (keep 6 years)

7. Checklist

  • Export monthly
  • Log deductible journeys
  • Copy times + add purpose
  • Screenshot + receipts
  • Encrypt logs
  • Review yearly for Self Assessment

Questions? Email [email protected].