# Can I claim Business Travel and Accommodation as a business expense in Guernsey?

**Yes, fully claimable.** 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.

Typical amount: £1,000 to £15,000 per year; Guernsey-London return flights typically £150-£350 economy

## 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. The Revenue Service guidance says mixed personal and business costs must be apportioned, and personal expenses cannot be claimed. Vehicle costs are claimable for business use only.

## 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, and costs are straightforwardly deductible. Subsistence rates are not officially prescribed, so actual costs are claimed, though excessive claims invite scrutiny.

**Important:** Refresher courses and knowledge updates are allowable, but initial training to start a business is not, so a trip for a first qualification does not belong in business travel. Where an employer reimburses travel, the reimbursement should follow the actual cost and be supported by receipts.

Source: https://www.gov.gg/article/1757/Companies

## Related expenses

- [Office Rent and Co-working Space](https://accounts-os.com/gg/expenses/office-rent-gg)
- [Vehicle and Motor Expenses](https://accounts-os.com/gg/expenses/vehicle-expenses-gg)