Statement of Practice A16
Published 31 March 1978
© Crown copyright 1978
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Where an individual who is a resident in the UK and assessable under Schedule D Case I or II in respect of a trade, profession or vocation (either alone or in partnership) spends time abroad on business, the costs of living abroad personal to him will not be disallowed under ICTA 1988 s 74(1)(a) or (b) if the absence abroad is for the purposes of the trade, profession or vocation. Private expenditure, eg, on holidays taken in the course of a business trip, will not be allowed. Living expenses are regarded as including the cost of accommodation, food and drink attributable to the individual, trader or partner. If he is accompanied by his family or other dependants, the costs attributable to them will not be allowed.