Can I claim flights through my business?

Whether you can claim flights through your business depends on a few things. Firstly – are they wholly and exclusively for business purposes? If so, then yes.

Example – you are attending a conference Tuesday-Thursday. You purchase flights on Monday evening and Friday morning. This is allowable.

However, under the ‘duality’ rules stipulated by HMRC, any personal element to a trip would mean return flights are totally disallowable.

Example – you are attending a conference Tuesday-Thursday. You decide to stay for the weekend, and return home on the Sunday evening. If you purchased return flights, they would be disallowable. To make this allowable, you could purchase separate outward and return tickets. The outward could be put through the business, with the return being paid for personally. (You would also need separate accommodation bookings)

Summary – any personal benefit whilst away renders return flights entirely disallowable. This includes bringing family/friends etc, meeting up with friends, a round of golf (unless included in the hotel, or as a networking event).