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How should I allocate expenses when combining a personal holiday with a follow-up business trip?

15/01/2026

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Question

How should I allocate expenses when combining a personal holiday with a follow-up business trip?

Answer

The wholly, necessarily and exclusively test still applies in this situation, so the claim should apportion expenses so that the business element can be substantiated.

Flight – if this would have been necessary without considering the holiday then it is reasonable to apportion this based on days spent on holiday compared to days spent working. So, for example, if you spend 8 days on holiday then 4 days working, claim 1/3. It will be sensible to collect some sort of proof to show that the claimed work days were actually work.

Car hire, fuel, subsistence whilst working can all be claimed – receipts needed, You can also claim £10 per night for Personal Incidental Expenses whilst abroad on business without any receipts. Any costs for attending the conference can be claimed.