Carer travel expenses

I come from Australia once a year to stay with my elderly mother and make all her arrangements for living, finances, household maintenance etc. She would now like to cover my expenses to make a second trip each year; is there a carer tax category that covers this? It would be separate to the annual £3,000 which she gifts between my brother and myself.

Hi
No. This would still fall into Inheritance Tax purposes for the 7 year rule.