Business Travel for Meetings and Events

**northernladuk** · 28 October 2019, 10:37

Generally when someone asks such a straightforward question there tends to be something else to it and they are looking for us to set their mind at ease.

Anything else to this that isn't as simple as the company pays for everything and it's done?

Did your accountant not have an opinion?

**ladymuck** · 28 October 2019, 10:47

Short answer: yes if the expenditure is wholly and necessary for conducting your business

Would you be travelling to NZ at that particular time if you were not meeting with a potential client?

**TheCyclingProgrammer** · 28 October 2019, 10:49

YourCo can pay for this and it will be a tax-deductible expense for YourCo, that's not an issue.

As with all expenses reimbursed to or incurred for the benefit of a director/employee (like travel, subsistence and accommodation), you have to asses whether or not there could be deemed a BIK. Business travel is generally not a problem. Business travel where it could be deemed there is a duality of purpose (e.g. you want a nice holiday that happens to coincide with your business meeting) could cause a problem.

There are specific rules for overseas conferences and seminars - the important test is that they are incurred *necessarily* for the purposes of the duties of the employment.
EIM31950 - Employment Income Manual - HMRC internal manual - GOV.UK

I'm not sure to what extent that can be easily determined for a one-man company. Clearly if you work for a bigger company and they mandate that all employees in a certain department *have* to attend a particular conference as part of their job then there's not really an issue. When it's just you making the decision on your own behalf, who is to say whether or not it is necessary? Unfortunately this test is interpreted in a very restrictive way, see this example:

EIM31955 - Employment Income Manual - HMRC internal manual - GOV.UK

**nnishp** · 28 October 2019, 10:53

I wouldn't be going if it were not for this meeting. My accountant told me it should be fine - i will be travelling alone etc so not a family holiday. I guess I wanted to see if anyone else had done something similar and had any issues etc.

Many thanks for your responses.

**wattaj** · 28 October 2019, 11:38

Originally posted by nnishp View Post

Hi All.

I have a UK registered IT Consultancy specialising in IT Security. Thanks to some contacts I have I need to travel to Auckland, NZ to meet a prospective new client (a NZ bank) and to attend some local tech events - e.g. there is a NZ Security forum I would like to attend as well as a AWS event.

My question is how would I put this through the business (I can also pay personally) - there isn't a defined bit of consulting yet, it is about building the relationships and getting some consulting out of it. Can I pay for travel and accommodation through my UK Ltd company?

Many thanks in advance of your responses.

Are you taking your [ husband | wife | partner | dog ]?

Will there be a period of "personal time"?

If the answer is "yes", then your question is really "how much can I get away with?"

HTH.

**nnishp** · 28 October 2019, 11:48

Hi, No I will be travelling alone for this trip. There will be some personal time with friends etc there but purpose of trip is to meet the bank.

**WTFH** · 28 October 2019, 12:08

Originally posted by nnishp View Post

Hi, No I will be travelling alone for this trip. There will be some personal time with friends etc there but purpose of trip is to meet the bank.

"some" personal time?
How long will you be spending there?
How long will the meetings take?
Could the meetings be done via phone/video conference?
Will the meetings be in the same town as your friends live?

**Paralytic** · 28 October 2019, 12:28

Just do it an expense it. Other replies are all from folk jealous that they can't get their company to pay for a holiday to NZ on the pretence of it being a business trip

(PS. This is not advice)

**Lance** · 28 October 2019, 12:33

Originally posted by Paralytic View Post

Just do it an expense it. Other replies are all for folk jealous that they can't get their company to pay for a holiday to NZ on the pretence of it being a business trip

(PS. This is not advice)

I'd do the same if it was vageuly justifiable...
As for meeting friends,..... this didn't happen.... and it wasn't part of the planning...... if whilst you're waiting for your flight (can't go out and return the next day for that distance) you happen to meet up then that's fine as it's not part of the reason for the trip.

Business Travel for Meetings and Events