Last updated: 16 October 2026
Can a company claim the cost of passports and visas?
A company can claim visa costs when the visa is needed only for a business trip, and they are tax-free for the employee. Passports are different: HMRC treats a passport as having a personal element, because it can be used for holidays and is needed by most people anyway, so the cost is not usually allowable for a sole trader and is a taxable benefit if the company pays it for an employee. The exception is an additional passport needed only for business travel, such as a second passport while the first is with an embassy for a visa.
Quick guide
| Cost | Company deduction | Taxable for employee? |
| Business visa | Yes | No |
| Visa for holiday or mixed trip | Yes (as employment cost) | Yes |
| Standard passport | Yes (as employment cost) | Yes, unless purely business |
| Second business-only passport | Yes | No |
| Vaccinations for business travel | Yes | No |
| ESTA or eTA for a business trip | Yes | No |
Sole traders
Sole traders can claim visa costs for business trips. A passport usually fails the “wholly and exclusively” test because it has a dual purpose, so is not deductible.
Directors of their own company
If the company pays your passport fee, it counts as a benefit in kind, reported on a P11D (or through payroll if you payroll benefits; mandatory payrolling for most benefits other than cars, vans, fuel and medical cover is due from April 2028) with Class 1A NIC at 15%. Many directors simply pay for their own passport to avoid the reporting.
Mixed trips
If a trip includes both business and leisure, the visa cost is allowable only if the business purpose is the main reason. Where you add a few holiday days to a business trip, the visa is still business.
Example
A company sends its director to a conference in India. The e-visa costs £120. The company claims it as a business expense, and there’s no benefit charge. The director’s passport renewal is paid personally, as it isn’t purely for business.
Other travel costs
Flights, hotels and subsistence are allowable for business trips. The UK’s ETA (for visitors to the UK) is also a business cost if the traveller comes for business.
Common mistakes
- Claiming passports as an expense without reporting a benefit
- Claiming visas for family members on business trips
- Missing receipts
- Not keeping an itinerary showing business purpose
Records to keep
Keep visa receipts, travel itineraries and evidence of the business purpose, such as meeting invites.
Payrolling the benefit
If the company pays a passport fee for an employee and you have registered to payroll benefits, add the cost to their taxable pay over the remaining pay periods. Mandatory payrolling starts in April 2027 for cars, vans, fuel and medical benefits, and is due to extend to most other benefits from April 2028, when P11D reporting of items like this should end.
Frequently asked questions
Can I claim passport photos?
Only if the passport is business-only.
Can an employee claim a passport against tax?
No.
Is a work permit allowable?
Yes, when required for a job.
What about visa application agents’ fees?
Allowable on the same basis as the visa.
VAT
Visa and passport fees charged by governments are outside the scope of VAT, so there’s no VAT to reclaim. Agents’ fees may include VAT that can be reclaimed if you’re registered.
Related: business travel expenses, sole director travel and employment-related expenses.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with business travel expenses advice. See our limited company accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 16 October 2026. It is not personal advice, so speak to an accountant about your own situation.
