Can I Claim Business Travel and Accommodation as a Business Expense in Guernsey?
Yes — travel and accommodation costs incurred wholly and exclusively for business purposes are deductible. Guernsey has no approved mileage rates equivalent to HMRC's advisory rates; the actual cost basis is used. There is no VAT on Guernsey fuel to reclaim.
What Revenue Service, States of Guernsey says
Business travel costs (flights, ferry, taxi, car hire, fuel, accommodation, subsistence on business trips) are deductible under the wholly and exclusively rule. Dual-purpose trips with significant personal benefit may need to be apportioned.
When you can claim
- Flights and ferry travel to and from Guernsey for business meetings
- Hotel accommodation during business trips off-island
- Taxi and car hire costs for client visits or business errands
- Fuel for a company vehicle used exclusively for business
- Subsistence (meals and drinks) when away overnight on business
- Travel to professional development events or conferences
When you cannot claim
- Personal holidays that happen to have a minor business element
- Commuting costs (home to permanent place of work) for employees or directors
- First class upgrades without a clear business justification
- Personal car use for travel — only the business portion is claimable
Good to know
Pro tip: Keep receipts and a travel log noting the business purpose of each trip. Guernsey to UK travel is common for business; costs are straightforwardly deductible. Subsistence rates are not officially prescribed — actual costs are claimed, though excessive claims invite scrutiny.
Related expenses
Stop guessing what you can claim in Guernsey
AccountsOS automatically categorises expenses with Revenue Service, States of Guernsey-aware rules and tells you exactly what is claimable.
Try Free