Travelling abroad for work often presents more challenges than business travel within the UK, but expenses shouldn’t be one of them. As a general rule, you can claim for transport, subsistence and accommodation overseas just as you would at home, as long as you keep in mind HMRC’s ‘all or nothing rule’: to claim tax relief on business expenses they “must be incurred wholly, exclusively and necessarily in the performance of your duties”.
KEEP RECEIPTS
Hold on to your receipts just as you would at home – not only will they demonstrate the amount that’s been paid, they can be used as evidence should you need to prove foreign travel expenses to HMRC.
If you lose your receipts, you can refer to HMRC’s comprehensive list of benchmark scales for accommodation and subsistence payments. These aren’t allowances – you can only claim the amount prescribed by HMRC if you actually incur expenses up to that amount (HMRC rates are typically more generous than the amount you’d usually spend).
Rates are quoted in the currency of the country you visit and include figures for a room rate per night and a ‘total residual rate’ which covers the cost of meals and travel within a 24-hour period. There are also options shorter trips.
