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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Foreign travel rules: overseas conferences and study tours: allowable expenses

Full guidance on this subject is set out at EIM31950 onwards. Sections 337 to 340 ITEPA 2003 should be considered in addition to the foreign travel rules.

An employee who performs some duties of the employment in the United Kingdom cannot qualify for a deduction for overseas conference expenditure under the special rules relating to employees with duties performed wholly abroad (see EIM34020 to EIM34030).

If no deduction is possible under Sections 337 to 340, it is unlikely that the employee will qualify under the rules at EIM34040 relating to the travelling expenses of employees with duties performed partly abroad. In order to qualify under those rules the following conditions must be satisfied:

  • the duties concerned can only be performed outside the United Kingdom and
  • the journey is made wholly and exclusively for the purpose of performing them.

While each case should be considered on its facts it is unlikely that the conditions will be met.