SE31975 - Travel expenses: general - overseas conferences, seminars and study tours - trips provided by third parties

If the trip was provided by a third party it will not qualify for third party entertainment exemption from tax if it was an incentive award, see SE21837.

Where a trip provided by a third party is not an incentive award, no deduction should be given from the chargeable benefit unless the conditions set out in SE31950 are met. The fact that a trip is paid for by a third party may in itself suggest the employee’s attendance was optional. See, however, SE21835 onwards regarding third party entertainment.