SE34100 – Foreign travel rules: Overseas conferences and study tours - allowable expenses

Full guidance on this subject is set out at SE31950 onwards. Section 198(1) ICTA 1988 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 SE34020 – SE34030).

If no deduction is possible under Section 198(1), it is unlikely that the employee will qualify under the rules at SE34040 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.