Outside IR35 - Life Insurance & WILL expense from Company Account

[Metaphor]

Hello All,

A friend of mine is working outside IR35 and asked whether he can pay for his life insurance and WILL through his company’s business account. His accountant advised as follows, but we’d like to better understand the reasoning:-

1.	Life Insurance – This cannot be claimed through the company unless it is a relevant life policy, which is designed to provide a death-in-service benefit to employees’ families.

2.	WILL Creation Expenses – These are considered personal expenses and therefore cannot be claimed via the company.

Any further advice or clarification would be greatly appreciated.

Many Thanks

His accountant is correct. They are personal expenses, they benefit him as an individual. To be allowable as a company expenses, the cost should be "wholly, exclusively and necessary” for business purposes.