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HMRC internal manual

Employment Income Manual

Travel expenses: general: overseas conferences, seminars and study tours: example

A consultant neurologist attends the annual conference of the World Council of Neurology. The conference takes place in Geneva and takes 4 days. The conference consists of a series of meetings, lectures and seminars on medical matters. The neurologist’s employer encourages her to attend and the conference is directly relevant to her work.

No deduction can be permitted for the cost of attending the conference. Attendance at the conference is not necessary expenditure, see EIM31950. Attendance at the conference is not one of the duties of her employment, see EIM31650.