EIM31811 - Travel expenses: general: introduction: expenses do not have to be wholly and exclusively incurred: example
An employee has to travel to New York on business for two weeks. While she is there she has a free weekend and spends it taking a break in Boston. »Ê¹ÚÌåÓýapp cost of her flight to New York and any other necessary travelling expenses are deductible. »Ê¹ÚÌåÓýappy have been necessarily incurred in travelling to a temporary workplace. »Ê¹ÚÌåÓýapp fact that the break in Boston means that the travelling expenses have not been incurred wholly and exclusively for business does not matter.
»Ê¹ÚÌåÓýapp costs of the break in Boston, such as travelling to Boston from New York and the cost of staying in Boston, are not deductible. »Ê¹ÚÌåÓýappse expenses are not attributable to attendance at the temporary workplace.
You can find detailed instructions about the expenses incurred in attending overseas conferences, seminars or study tours at EIM31950.