Can NRL claim international travel costs as a deduction please?

Hello, we are Australians and have acquired a UK property. We would like to refurbish it and then offer it as a medium term rental. This would make us NRL’s (non-resident landlords). We would need to travel to the UK at least once a year to check on the property and carry out basic maintenance etc. Are we able to claim the cost of our travel (return airfares to Australia) as a deduction against the tax payable? Thank you.

Hi,

You can see the following guidance which covers travelling expense deductions:

PIM2220 - Deductions: main types of expense: travelling expenses

This states that the deductions for travelling expenses depend mainly on the wholly and exclusively rule. You can see information here:

PIM2010 - Deductions: general rules: applying the wholly & exclusively rule

Costs of travelling between your home to the let property will only be allowable if the purpose of making the journey is exclusively a business one. Travelling costs will not be deductible if the purpose in making the journey is partly private.

Thank you.