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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
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Travel expenses: general: overseas conferences, seminars and study tours: example

A company that employs sales agents invites the most successful of them to an annual sales conference in Marbella. All expenses are paid by the company. The conference lasts for 7 days but there are only 2 formal sessions, a pep talk by the managing director and a seminar on sales technique. The rest of the programme consists of social events.

The benefit of the conference is chargeable under the benefits code (except for 2015/16 and earlier for employees in an excluded employment (see EIM20007)). No deduction from earnings can be permitted under any of Sections 337 to 339 ITEPA 2003. The cost is not incurred necessarily in the performance of the duties of the employment and the location of the conference is not a workplace, see EIM31950.