There are some important rules for travel expenses.

• Travel expenses incurred before you start your business are not usually deductible 
• A deductible trip needs to demonstrate a clear connection to your business activities

If your expenses are a mix of both business and private travel, you will need to apportion your deduction. This means you only claim the expenses that relate to the business portion of your trip. You cannot claim any of the costs relating to the private part of your trip.

For example, you can usually claim the cost of air fares if the primary purpose of your trip is for business. Accommodation and meals that relate to the business part of your trip can be claimed, however if you decide to stay longer or arrive early to have a personal holiday or to sightsee, you cannot claim any of the costs you incur for this part of the trip.

You must have records to substantiate your claims. They could include receipts, boarding passes and a diary. You must keep a travel diary of your activities if you are away 6 or more consecutive nights on business travel.