Claiming overseas flights as a business expense

Hello, I own and run a guesthouse in South Africa from November to April each year. I live in the UK for the rest of the year. I am a UK taxpayer and file a Self Assessment tax return each year. I am paid for the guesthouse bookings in GBP into my UK bank account. I do not earn any income in South African Rands and do not pay tax in South Africa. Can I claim my annual return flight to South Africa as a business expense?

Hi,
No you cannot.
Thank you.

Please explain why not. If I am the only one who is flying to South Africa, to open up the doors to my guesthouse and then I run the guesthouse on my own, before flying home at the end of the season, and then pay tax on my earnings, why am I not able to claim my travel expenses on my tax return?

Hi,
It can have an intrinsic duality of purpose - see BIM37935 - Wholly and exclusively: expenditure having an intrinsic duality of purpose: travel between home and work
Thank you.