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TaxRobin
TaxRobin, Tax Consultant
Category: Tax
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Experience:  International tax
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I sell photographic images on line under my self employed status;

Resolved Question:

I sell photographic images on line under my self employed status; mainly of transportation and landscapes.
I have been on several organized tours abroad and in this country where I have taken many photographs, so of which will be offered for sale.
My question is can I claim a percentage of the tour cost against tax?
This is not obvious to me as the tour could be considered a holiday, even thounh I travel alone, and there is no way of estimating any income from the sale of images.
Submitted: 3 years ago.
Category: Tax
Expert:  TaxRobin replied 3 years ago.
Hello,
Generally one would think that the travel expense would need to be wholly for business. Where a definite part or proportion of an expense is wholly and exclusively laid out or expended for the purposes of the trade profession or vocation, it would not be disallowed for that part or proportion just on the ground that the expense is not, as a whole, so laid out or expended. A deduction for the identifiable proportion which was incurred wholly and exclusively for the purposes of the trade is provided in S34(2) ITTOIA 2005 and S54(2) CTA 2009.
You would only be allowed the portion that was for business and paid in that same taxable year. If the cost for the travel was more for personal than business do not make the claim. If you cannot estimate the cost that was for business only, do make the claim.
Customer: replied 3 years ago.

Thanks for your reply. Could you just clarify the last paragraph, bearing in mind that I would not have booked these tours if it was not for the photographic opportunities many of which would not be available to the general public or casual holiday makes, such as special photographic ru- pasts by steam locomotives.

Expert:  TaxRobin replied 3 years ago.
Hi,
I understand that the tours presented the opportunity for you to capture the images. That is not the point as far as HMTC is concerned.
You would have to show that the tour was business only. You were not taking advantage of your holiday to take some pictures hat were later financially beneficial to you.
You must have taken the trip to take the pictures. If you were on holiday and took the pics then how much time was just for the business purpose? These would be what HMRC would want to know.
The main thing you must keep in mind is the main purpose of the trip.
If the trip was only to take these pictures then the cost is an expense.
You can claim relief against any expense that is incurred for the purpose of your legitimate business. If an expense is shared between business and personal use, you may claim that proportion of the expense which can be shown to be incurred exclusively for business use. If the tour was used half the time for your pleasure and half for shooting pics then half the cost is allowed and half is not.
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