i have a client that travels all over the world delivering training sessions. when she goes to a country she doesn't feel safe (eg south America) she takes her partner. Whilst I would ordinarily say that his flights aren't allowable I am wondering in this situation where he is going purely to accompany her whether it would be allowable. Views?
She could look at putting him on the payroll? Or hire his services as a bodyguard - he can invoice so she pays him a fee, which he can include the cost of the travel, but then he would have to declare on his personal tax return? But would have to be clear that non of the trip is a holiday.
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
If you client is a "employee" then may be allowable, but not for protection purposes, however Joannes bodyguard idea would work.
There is something about "accompanying spouses" being allowable some where in the rules, but its more for "assisting with attending events overseas". Civil servants use it all the time to pay for their spouses on expenses (funded by us, the tax payer) as HMRC accept that they cannot be expected to attend overseas "parties" without their spouse, when everyone else (from other countries) attending will have their spouse with them!
