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HMRC internal manual

Employment Income Manual

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

The sales director of a company that makes substantial sales to Japan is required to attend a sales conference in Tokyo. Attendance at the conference is part of his duties. His wife accompanies him to attend the social functions that are part of the conference programme.

The trip takes 5 days and the costs incurred are £3,600 for two business class return air fares, £800 for 4 nights accommodation and £600 for meals. The hotel room is no different from the hotel room that he would have taken if he had been travelling by himself.

While the director’s expenses are deductible, his wife’s are not. You should not permit a deduction for the extra costs incurred because the director was accompanied by his wife, see EIM31980. On the face of it, this will be £1,800 for the air fare and £300 for food. The hotel room involved no extra cost.