UK based locum trading through limited company is currently in Spain. His customer is paying direct for the travel cost to the UK so no travel costs will appear on his sales invoice. Should the cost of travel from Spain to the UK be added to his income?
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We could do with some more information. Why was he in Spain in the first place? On company business or for personal reasons? If the customer has agreed to pay for travel to UK, that's presumably part of the contractual agreement between the company and the customer. If so, why won’t it be on the sales invoice from the company to the customer?
Why would this need to go on your client's income? He would be taxed on money he hasn't received and wouldn't get tax relief on the travel expense to offset it because he hasn't paid for the travel.