Claiming expenses incurred abroad finding client

[LisaContractorUmbrella]

Difficult to be 100% without more info but I would have said if the OP had arranged interviews and went to the States for a few days purely for those interviews then the cost should be allowable. If he went to the States for a month and then spent some of his time looking for work it probably wouldn't be

[TheFaQQer]

Not sure where you're coming from there. These are "pre-incorporation" expenses so by definition the company did not exist at the time. In any case, there is no requirement to be an employee/officer in order to claim expenses incurred on behalf of the company.

Agree with the points re. with it needing to be wholly and necessary although I was taking the OP at face value on this.

My thinking was that they were employee-type expenses so one would have to be an employee / officer to claim them. Whereas if you bought a laptop, printer, business cards etc. then that would be different.

S61 makes no reference to the type of expenses, and this article specifically mentions travel, so I'll change that and say "yes, claim them".

[northernladuk]

My thinking was that they were employee-type expenses so one would have to be an employee / officer to claim them. Whereas if you bought a laptop, printer, business cards etc. then that would be different.

S61 makes no reference to the type of expenses, and this article specifically mentions travel, so I'll change that and say "yes, claim them".

It's not as black and white as that unless we have more details.

[TheFaQQer]

It's not as black and white as that unless we have more details.

I've covered all options by saying no and yes

[northernladuk]

I've covered all options by saying no and yes

You da man!!! IPSE is safe in your hands

[buddy99]

It's not as black and white as that unless we have more details.

OK...more details(thanks for replies so far):

I had quit my UK job at end of 2014 and spent the month of January/February applying for jobs with US companies remotely from London. When I had a sufficient number of interviews lined up over there, I booked my flights and flew over. As I did not know how long the interview processes would take, I booked my flights to be over there for 6 weeks. For the first 4 weeks, I drove around the state interviewing for jobs at several different companies(I had to interview for some of the companies more than once), until eventually I was offered and secured the position I have now. As I still had 2 weeks left before my flight home, at that point my partner did fly out and we spent 2 weeks basically on holiday. I was not planning on claiming any car or accommodation or other expenses for that 2 week period.

The first 4 weeks however were solely around my finding work and I booked the trip with that sole intent. In fact I booked the flights(6 days in advance) the evening my first interview was confirmed and I could back that up with evidence. The 2 weeks at the end were basically just an unplanned time filler until my flight home. My partner booked his flights to join me long after I had already gone over there.

[northernladuk]

Partner? Holiday? Not wholly and exclusively. Can't claim.

If I was HMIT I wouldn't be over the moon about 4 interviews in a month either. I'd also question the costs incurred over possible returns.

You've made it absolutely clear you are just angling to go full time over there so this is purely a lifestyle choice. It looks like it is going well so just leave the company out of it. You are not running a business and claiming costs of doing business, you are trying to get a freebie from it as you work on plan B. You are only getting 20% of it back anyway so just swallow it and get on with your life plan.

Or do you know all this so are just wanting us to say yes so you can pacify your guilty conscience.

[TheFaQQer]

OK...more details(thanks for replies so far):

I had quit my UK job at end of 2014 and spent the month of January/February applying for jobs with US companies remotely from London. When I had a sufficient number of interviews lined up over there, I booked my flights and flew over. As I did not know how long the interview processes would take, I booked my flights to be over there for 6 weeks. For the first 4 weeks, I drove around the state interviewing for jobs at several different companies(I had to interview for some of the companies more than once), until eventually I was offered and secured the position I have now. As I still had 2 weeks left before my flight home, at that point my partner did fly out and we spent 2 weeks basically on holiday. I was not planning on claiming any car or accommodation or other expenses for that 2 week period.

The first 4 weeks however were solely around my finding work and I booked the trip with that sole intent. In fact I booked the flights(6 days in advance) the evening my first interview was confirmed and I could back that up with evidence. The 2 weeks at the end were basically just an unplanned time filler until my flight home. My partner booked his flights to join me long after I had already gone over there.

Could you back up the expenses with a visa that shows that you were there on business rather than being there for tourist purposes?

(Do travel and subsistence come out of the 5% expenses allowance for IR35 caught roles, or are they in addition to the 5%? If they are within the 5% then I'd say that this is a moot point anyway)

I'm heading back towards no because of the holiday element and the partner being there for a holiday as well.

[Dallas]

Do a search on the results of T Healy vs HRMC ... there you go!

[TheFaQQer]

Do a search on the results of T Healy vs HRMC ... there you go!

And then do a search on the results of HMRC v Tim Healy [2013] UKUT 0337