EIM31970 - Travel expenses: general: overseas conferences, seminars and study tours: overseas trips as incentives
Sections 337 to 339 ITEPA 2003
Overseas trips that are variously described as conferences, conventions or seminars are often no more than incentives intended to reward past performance or to motivate employees for the future. Commonly the business element is minimal, for example an address by a company executive. The itinerary will consist largely of social occasions, excursions and leisure activities. No deduction should be permitted for the cost of such trips, see example EIM31991.
A deduction is only due in the circumstances described in EIM31950. It can generally be demonstrated that the cost of incentive trips is not incurred necessarily by the participants, less successful colleagues doing the same or similar jobs will not have needed to incur the expense. Nor is it a duty of the employment to attend.
Any enquiries from the promoters of such events about the potential tax liabilities for participants should be dealt with in accordance with EIM11235 onward.