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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Travel expenses: general: meetings of trade or professional associations

If, however, the employee accepts a special office in the association, such as president or treasurer (the office having been accepted on the invitation of the employee’s fellow members), it should be regarded as a separate post. In consequence no expenses additional to those that he or she would have incurred as an ordinary member or representative should be allowed against his or her earnings as an employee.