I have a contracting client. They are non-EU but commonwealth nationals, who has been living in this country for some time, and set a contracting company last year. I am looking at their year end company accounts and self assessment now.
The company paid for the visa from The Home Office of c.£2.5k. Given that this is not related to travel on behalf of the business, but really just a cost that the individual would incur from their post tax income (normally), this looks to me like a disallowable cost, however I have sneaking suspicion that a case could be made that it is wholey and exclusively for the benefit of trade (the individual works exclusively for the company now, and is based in the UK). But the other side of me thinks the individual is getting a benefit and therefore its potentially a BIK (or more likely - a transfer to the director's loan account).