HMRC claiming expenses for trip abroad

[crunchtimes]

HMRC have always been amazingly helpful on the phone in the past.....but the queues are horrendous nowadays...was wondering if anyone here knows the answer to my question?

I am an artist, selling my work through bricks and mortar galleries (not online) and I went to the US last year - which has been where most of my paintings have sold in the past, through my London galleries.

My trip was partly cultural to see some inspirational architecture/art/galleries, partly a holiday (my holidays are often based around the above!) to see some new cities, and partly to check out some potential galleries as outlets for my work (I didn't set up appointments, just visited the galleries and spoke to whoever was there).

Can I claim some of the cost of the trip as work expenses? I haven't really done this in the past unless it was a purely work trip, but I know it is something that can be claimed...but I'm finding it hard to get concrete info from the web.

Anyone know what I can do? I would estimate that 50% of the trip was work related, as all the things I did were 'work' related e.g. I went to galleries during the day, not the shops. I travelled there alone, but did get free accommodation as I knew someone in each of the cities, but they were working, so saw them in the evenings only.

No chance. You fail the "wholly and exclusively" test. At best, you may be able to claim any specific costs to visit specific places solely for work purposes, i.e. travel to meet potential customers. The usual response to speculative claims made like this is for HMRC to ask for a detailed itinery, copies of emails confirming you arrangements for meeting potential customers/suppliers etc, advance bookings for training seminars etc. Your chances of a partial claim being allowed will be a lot greater if you can show to HMRC that you generated some sales whilst there, i.e. emails showing orders from the people you met, etc., but if you didn't actually make any sales, then your chances of claiming anything are about zero.

Thanks @Kazzyhoward, obviously I can't claim for this trip which is fine.

I am a bit worried as I've always claimed for trips to visit galleries/talks etc (e.g. Train ticket & exhibition tickets, within the UK) as part of my professional development. I've done this for many years as I was told I could by HMRC, has this changed, or was I advised incorrectly?

I am a bit worried as I've always claimed for trips to visit galleries/talks etc (e.g. Train ticket & exhibition tickets, within the UK) as part of my professional development. I've done this for many years as I was told I could by HMRC, has this changed, or was I advised incorrectly?

Your problem with the foreign trip is that you yourself mentioned that it was part holiday. Presumably, for the UK ones, you're making a specific trip to a specific exhibition, which is why it's allowed. It wouldn't be if you extended the trip to do sight-seeing or visiting friends. It's all about duality of purpose and "wholly & exclusively". Also note that HMRC "advice" on the phone lines means nothing as the call centre workers won't have the full detail - they can only give you an opinion on what you say to them, whereas a proper tax enquiry would look into much greater detail and want to see supporting evidence - they'd never just take you at your word like the call centre staff have to do.

Thanks Kazzyhoward that makes sense, I know sometimes in the past when I have rung HMRC I have had contradicting advice.