SE31945 - Travel expenses: general - meetings of trade or professional associations

The costs incurred by an employee in attending, as the representative of the employer, meetings of a trade or professional association related to the employer’s trade or business, may be regarded as incurred in the performance of the employee’s duties.

If, however, the employee accepts a special office in the association, such as president or treasurer (the office having been accepted on the invitation of the employee’s fellow members), it should be regarded as a separate post. In consequence no expenses additional to those that he or she would have incurred as an ordinary member or representative should be allowed against his or her emoluments as an employee.