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Posted Sun, 08 May 2022 11:45:28 GMT by Tim
I own a small business and we are looking to set up an office and or new business opportunities in another country. A member of staff will likely have to be relocated to that country for six months. What expenses are allowed for the business and the employee? Thanks Tim
Posted Fri, 13 May 2022 11:24:05 GMT by HMRC Admin 28
Hi,

If this is a limited company then you would need to speak to Corporation Tax regarding this. If this is as a self employed individual then the expense would need to fall under the wholly and exclusively rule in order to be allowable.

You can find guidance here:

Business Income Manual

Thank you.

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