Business travel records should explain the trip and the costs, not merely show that a card was charged. Keep the dates, destination, business purpose and supporting documents requested by your adviser. Eligibility, limitations and current-year rates are tax decisions; this guide does not promise that every trip or meal is deductible.
Get help with your monthly booksPractical records guidance · Updated October 8, 2026 · Fictional examples
A hotel or restaurant name does not establish business purpose. Identify the work, meeting or activity involved and the relevant people where required. Separate personal extensions and mixed costs so the preparer can assess their treatment.
Vehicle, travel and meal rules can differ, and year-specific rates may change. Retain the applicable logs and adviser-approved method rather than applying an old rate from a previous-year spreadsheet. Reimbursements also need connection to the original expense.
Illustrative example · Fictional data
Illustrative issue: a four-night trip includes two nights for a client visit and two nights added for a vacation. The entire hotel charge should not be automatically categorized as fully deductible business travel. Supply the dates and purpose so the preparer can assess allocation and eligibility.
Not on its own. Business context and supporting details may be needed in addition to payment evidence.
This guide deliberately avoids a stale rate. Check the current official guidance and adviser-approved method for the specific tax year.
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