Vaccination expenses

I am a director of a limited company and I've travelled to Namibia to provide services for my client. I needed to get a series of vaccinations to take that assignment. Can I claim a deduction for tax for these? Would it be considered as a private benefit and need to be showed on a P11D form?

Hi
If the company wishes to reimburse the director for expenses incurred, that is a matter for the company.  Yes, these should then be declared by the director in their personal return and a P11D submitted.  The expense to the company would be recorded in the profit and loss account and then adjusted as appropriate in the CT computations. In cases where expenses are paid on behalf of a majority shareholder, it would be necessary to determine that this expense would also be paid on behalf of employees who are not shareholders.

Hi In fact, the company has paid for the expenses, so the questions are 1) Does HMRC consider this as tax-deductible for corporation tax? 2) Would it be considered as a benefit in kind for the director?

Hi ,
 

Whether the company paid for the expenses is not relevant when determining whether or not the expense is tax-deductible for corporation tax.  S54 Corporation Tax Act 2009 prevents a company deducting expenditure in computing their trading profits unless it is incurred wholly and exclusively for the purposes of the trade, profession or vocation.  Please refer to guidance available on our website at www.gov.uk/hmrc-internal-manuals/business-income-manual/bim37007, www.gov.uk/hmrc-internal-manuals/business-income-manual/bim42100, and the relevant links from these. Thank you .