SE31950 - Travel expenses: general - overseas conferences, seminars and study tours

The expenses incurred by an employee in relation to an overseas conference, seminar or study tour will typically include travel, accommodation and subsistence costs. These costs are not deductible under Section 198(1) ICTA 1988 unless

• for 1997/98 and earlier years, they are necessarily incurred in the performance of the duties of the employment, see SE32355, or
• for 1998/99 and later years, they are qualifying travelling expenses, see SE32015.

For both of these tests a common factor is that a deduction is not due unless the employee can demonstrate that attendance at the overseas conference, seminar or study tour is necessary in order to carry out the duties of the employment. This is a very restrictive test, see SE31645. The case law discussed at SE31955 illustrates the restrictive way in which the Courts have applied the legislation.

SE31960 discusses the evidence you will need to tackle these cases and deals with some arguments you may encounter.

SE31965 discusses how you can apportion expenditure if you are satisfied that the expenses are deductible but there are some private expenses.

SE31970 discusses overseas trips provided to employees as an incentive.

SE31975 discusses overseas trips provided by third parties.

SE31980 discusses overseas trips on which the employee is accompanied by his or her wife or husband.

This guidance is illustrated by examples beginning at example SE31990.