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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Travel expenses: general: overseas conferences, seminars and study tours: trips provided by third parties

Sections 337 to 339 ITEPA 2003If the trip was provided by a third party it will not qualify for the third party entertainment exemption from tax if it was an incentive award, see

EIM21837.

Where a trip provided by a third party is not an incentive award, no deduction should be given from the chargeable benefit unless the conditions set out in EIM31950 are met. The fact that a trip is paid for by a third party may in itself suggest the employee’s attendance was optional. See, however, EIM21835 onwards regarding third party entertainment.