Policy
Employees making a business trip may be required to spend money on business activities and items such as entertainment (see Entertaining), official telephone calls, batteries for official equipment, books etc.
Procedure
Claims should be made on an expenses claim form in the same way as if the expenditure had been incurred whilst working at home or in the normal workplace.
Tax implication
Not classed as a taxable benefit if wholly for business purposes and thus do not need to be recorded on the P11D. However, individuals are responsible for declaring to the relevant Border Agency officials any items that they have purchased whilst overseas and they import into the EC.