fco travel expenses

• Practical Law

Scale rates for subsistence and accommodation for employees travelling outside the UK

Practical law resource id 2-385-3062  (approx. 2 pages).

• Employment Income, Pensions and Benefits: Tax

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FCO Senior Staff Travel Overseas

Details of travel expenses for the Foreign and Commonwealth Office's senior London-based staff.

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• Hospitality Received by FCO Senior Staff
• FCO Online travel advice
• HMRC Senior Officials Travel Report
• Foreign & Commonwealth Office Sustainability Report

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Foreign subsistence expenses: the allowances explained

So how does claiming expenses from overseas business trips work?  

What about buying food and drink when on an international business trip  , how about buying business assets abroad  .

Which currency should you claim expenses back in?  

Next steps  .

Hot Topics 

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Travel and Subsistence

Travel and Subsistence allowances are paid, in accordance with Financial Regulations, for expenses actually and necessarily incurred in the course of your duties with the university.

Travel outside of the UK

If travelling outside the UK you should keep all receipts and claim for expenses actually incurred. In certain countries per diem subsistence may be paid in accordance with rates published by the FCO. Please contact the Finance Office for advice prior to travel, as not all destinations have per diem rates.

The Finance Office can also arrange travellers cheques and foreign currency for overseas visits. Contact Jacquie Williams on extn. 2050, but please give us as much notice as possible.

Corporate Charge Card

Many members of staff will be eligible for a Bangor University Corporate Charge Card. This can be used for your business expenses both in the UK and abroad. It can help you keep track of your business expenses and means that you don't have to use your own cash or credit for university purposes.

There is a £5 annual fee for the card, but you can now charge this as an expense to the university as long as you have an appropriate account to meet the cost.

Expenses Claims

These should now be entered via Employee Self Service in iTrent if a member of staff or a casual worker.

For anybody just claiming expenses (which will need authorising) forms are still available.  Expense Claim Forms , once completed should be sent to Accounts Payable .

t can help you keep track of your business expenses and means that you don't have to use your own cash or credit for university purposes.

Cash Advances for Travel Expenses

If you are eligible for a corporate charge card and you are travelling to a country where credit cards are accepted, cash advances for travel expenses will not be given.

In other cases, requests for advances are considered on a case-by-case basis. There is no automatic entitlement. Please address any requests for advances to the Director of Financial Services and be sure to allow sufficient time for the request to be processed.

For further information contact :  [email protected]

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See more information about this guidance

FCO's senior officials’ business expenses for travel, October to December 2018

Updated 22 March 2019 Download CSV 17.1 KB

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Understanding business travel deductions

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IRS Tax Tip 2023-15, February 7, 2023

Whether someone travels for work once a year or once a month, figuring out travel expense tax write-offs might seem confusing. The IRS has information to help all business travelers properly claim these valuable deductions.

Here are some tax details all business travelers should know

Business travel deductions are available when employees must travel away from their  tax home  or  main place of work  for business reasons. A taxpayer is traveling away from home if they are away for longer than an ordinary day's work and they need to sleep to meet the demands of their work while away.

Travel expenses  must be ordinary and necessary. They can't be lavish, extravagant or for personal purposes.

Employers can deduct travel expenses paid or incurred during a  temporary work assignment  if the assignment length does not exceed one year.

Travel expenses for  conventions  are deductible if attendance benefits the business. There are special rules for conventions held  outside North America .

Deductible travel expenses include:

• Travel by airplane, train, bus or car between your home and your business destination.
• Fares for taxis or other types of transportation between an airport or train station and a hotel, or from a hotel to a work location.
• Shipping of baggage and sample or display material between regular and temporary work locations.
• Using a personally owned car for business.
• Lodging and  meals .
• Dry cleaning and laundry.
• Business calls and communication.
• Tips paid for services related to any of these expenses.
• Other similar ordinary and necessary expenses related to the business travel.

Self-employed individuals or farmers with travel deductions

• Those who are self-employed can deduct travel expenses on  Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship) .
• Farmers can use  Schedule F (Form 1040), Profit or Loss From Farming .

Travel deductions for the National Guard or military reserves

National Guard or military reserve servicemembers can claim a deduction for unreimbursed travel expenses paid during the  performance of their duty .

Recordkeeping

Well-organized records  make it easier to prepare a tax return. Keep records such as receipts, canceled checks and other documents that support a deduction.

Subscribe to IRS Tax Tips

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Safety and security

You should also read FCDO ’s overall travel advice .

There is a high threat of terrorist attack globally affecting UK interests and British nationals, including from groups and individuals who view the UK and British nationals as targets. Stay aware of your surroundings at all times.

UK Counter Terrorism Policing has information and advice on staying safe abroad and what to do in the event of a terrorist attack. Find out how to reduce your risk from terrorism while abroad .

Terrorism in Russia

Terrorists are very likely to try to carry out attacks in Russia.

Attacks could be indiscriminate and target:

• large gatherings, such as concerts
• popular tourist sites
• seasonal, festive, or religious activities in public places
• areas that are not controlled by security, such as open-air events and markets
• transportation networks

Terrorist attacks have taken place in Moscow and St Petersburg and other Russian cities in recent years, resulting in large numbers of casualties. Russia’s aviation has also been targeted. 

In early March, the United States Embassy in Moscow issued a travel advisory warning of imminent extremist plans to target large gatherings in Moscow.

On 22 March, a terrorist attack took place at the Crocus City Concert Hall in Krasnogorsk near Moscow. Additional counter-terrorism procedures and restrictions may still be in place across the country. Follow the instructions of local authorities.

Terrorism in the North Caucasus

Terrorists are active in the North Caucasus. They have carried out a number of attacks mainly in Russia’s Dagestan region.

In June 2024 at least 20 people were killed after armed men attacked synagogues, churches and police in Dagestan.

Security services carry out regular counter-terrorism operations in the North Caucasus and across Russia. These can be at happen at short notice and may lead to travel restrictions.

Political situation

Russia’s invasion of ukraine.

Russia’s invasion of Ukraine continues. The situation is unpredictable and could escalate without warning. Stay alert and follow the advice of local authorities.  

Russia has heightened security measures in place. Security measures are set by local authorities and will differ between regions. Additional security measures can be introduced at short notice, especially in those areas close to border regions. This could include curfews, restrictions on movement and public gatherings, searches or seizure of private property and increased monitoring of communications.

Military activity in Kursk Oblast

Military activity is currently underway in Kursk and Belgorod oblasts. On 10 August, Russian authorities introduced a “counter-terrorist operation” regime in Kursk, Belgorod and Bryansk oblasts. While the area of activity is mainly limited to regions within these oblasts which border Ukraine, there is a possibility that military activity could spread to other areas. Travel Advice for other oblasts could change at short notice. Follow any relevant instructions from local authorities. Sign up to receive email alerts when this travel advice is updated.

Foreign Fighters

If you travel to Russia to join the Russian army, or to assist others engaged in the war with Ukraine, your activities may amount to offences under UK legislation. You could be prosecuted on your return to the UK.

Risk of arrest and detention

If the authorities suspect you of engaging or supporting activities contrary to Russian law, even if activities took place outside Russia, you may be:  

put under investigation  

Activities could include:  

displaying LGBT+ symbols like the rainbow flag  

expressing support for Ukraine on social media   

making a financial contribution to organisations linked to Ukraine  

assisting Russian nationals to evade conscription  

If you are detained in Russia, you could face months or years of imprisonment. Russia has a track record of targeting foreign nationals and holding them in detention as leverage over other countries. Our ability to assist you in these circumstances is extremely limited.   

If you are a British-Russian dual national, you are at risk of being arrested, questioned or detained. In these circumstances you will be treated as a Russian national by local authorities who will not allow the FCDO consular access to visit you.

Consular, welfare and family access while in detention

It may take some time for the Russian authorities to inform us of your arrest or detention and to grant permission for us to visit you (if you are a British-Russian dual national, we will not be informed of your arrest). The Russian authorities will control your access to your family during your detention. Conditions in Russian penitentiary institutions are poor.

Restrictions on publishing and distributing information

Journalists have been arrested for gathering and publishing information.

There are severe restrictions on publishing and distributing information related to the Russian armed forces and any military operations. People charged under these laws face heavy sentences.

If you publish or distribute information considered ‘fake’ or from non-official Russian government sources, including posting of sharing content on social media, you could be fined or face a prison sentences of up to 15 years.

International sanctions against Russia

In response to Russia’s invasion, the UK and other governments have placed sanctions on Russia, including on its airlines. This can affect the situation in Russia and anyone travelling there. See more information about Russian sanctions and what this means for British nationals.

International businesses and services have restrictions in place, including Mastercard and Visa, which means you may not be able to access money or other services. Read FCDO ’s overall travel advice and entry requirements .

Protests and demonstrations

Since Russia’s invasion of Ukraine, there have been anti-war protests across Russia. Demonstrators have been detained.

Authorised rallies and demonstrations are allowed in cities and towns in Russia. Under Russian law, a single person can constitute a protest and could be subject to repercussions by Russian authorities. Unauthorised demonstrations can become violent, with a strong response from security forces.

Check local media for the latest information, be vigilant, and avoid any demonstrations or large gatherings that may be considered political. Do not take photographs of or film political activities.

Protecting your belongings

Be alert to the possibility of mugging, pickpocketing and theft in the main tourist areas, around the main railway stations, vehicles and hotel rooms. You should not:

• leave your bags unattended
• openly carry expensive items or anything that might identify you as a tourist
• walk about late at night alone
• look after possessions of people you do not know
• agree to go to a bar or a club with someone you have just met

Be wary of groups of people begging.

Look after your passport, especially in major transport hubs and busy areas. British nationals have had passports stolen or lost in Moscow airports. Take care when passing through airports, particularly in the baggage collection area and outside the arrivals hall.

Drink spiking

Drink spiking, leading to robbery, violence or abuse, can happen. Victims are often left unconscious outside. This can be life-threatening in winter. Buy your own drinks and always keep them in sight.

Violent crime

Foreign visitors are not usually the targets of violent crime. However, in St Petersburg gangs have targeted tourists for street crime.

Dating services scams

Dating services scams have affected British nationals. Never send money or buy items for anyone you have not met in person.

Money transfer scams

Be wary of sending money through untraceable transfer services. British nationals have lost money when sending it to unknown recipients without checking they’re genuine.

Fake police checks

The police do not need a reason to stop, question or detain individuals. Fake police officers have harassed and robbed tourists. If you’re stopped, always insist on seeing identification. Report any harassment or crime to the nearest police office.

Laws and cultural differences

Passport checks.

Always carry your passport with you as ID. Police carry out random checks, especially during periods of high security. You could be fined or detained for up to 48 hours if you cannot show your passport when asked. Copies are not accepted.

Do not use or carry drugs. You can be prosecuted for possessing even small quantities of any drugs.

Restricted military areas

Access to certain areas, such as military and border zones, is restricted. You must get permission from local authorities before entering. You can find a list of restricted areas online (in Russian and the site may not be accessible from outside of Russia).

If you do not have permission, you may be arrested, fined or deported. Check with your tour operator or the Russian Embassy in the UK if you’re unsure whether a tour or excursion will take you into a restricted area.

Photographing military sites

Photography is not permitted at any military, secure or official sites (including airports). There may not be warning signs in locations where photography is banned. You could be detained or arrested if you break the law.

Using drones

Due to current military activities, some regions have prohibited the use of all drones. Check restrictions with the local authorities.

You must get permission from the Russian aviation authority (in Russian) before using any unmanned aircraft systems (drones) in Russian airspace. You must tell them the flight route at least 24 hours in advance and keep in regular contact with them before and during the flight. You will be fined if you do not comply.

Cybersecurity laws

There are increasing restrictions to limit accessibility and content posted on the internet, including social media platforms. Meta (Facebook and Instagram), Twitter and LinkedIn are blocked in Russia. Access to other websites can be unreliable.

More information is available from the Federal Service for Surveillance of Communications, Information Technology and Mass Media (in Russian).

Racial discrimination

Most visitors experience no problems but racial discrimination can happen in some areas. If you’re of African, Asian or Caribbean descent, you may receive unwanted attention in public places. Take care, particularly when travelling late at night.

LGBT+ travellers

Homosexuality is not illegal in Russia but there are considerable legislative restrictions which target the LGBT+ community. In January 2024 a Russian Supreme Court judgement came into force banning the so-called ‘international LGBT movement’ and designating it as ‘extremist’. ‘LGBT propaganda’ legislation bans people from promoting ‘non-traditional sexual relations’. If charged, foreign citizens could face: 

• up to 15 days in jail 
• deportation

Attitudes towards the LGBT+ community and LGBT+ issues are less tolerant than in the UK and vary in different locations. Government officials have made derogatory comments to LGBT+ individuals. Public displays of affection may receive negative attention.

There are no laws to protect LGBT+ people from discrimination on the grounds of sexual orientation or gender identity.

Recent laws targeting LGBT+ communities include:  

• in 2012, Moscow Pride was banned for 100 years  
• in 2022, a ban on the ‘demonstration of LGBT information, promotion of non-traditional sexual relations and change of gender’ to children and adults through the internet, films, advertisement, audio visual services and books (the “gay propaganda” law)

In November 2023, the Russian Supreme Court banned the so-called ‘international LGBT movement’, designating it as ‘extremist’. The court provided no definition of ‘international LGBT movement’.

Displaying ‘extremist’ symbols and being a member of and donating money to ‘extremist’ organisations are criminal offences. This decision came in to force in January 2024. It is unclear how the authorities will implement the ruling but there have been reports of persecution for displaying the rainbow flag, considered by the authorities as a ‘symbol of an extremist organisation’.

Harassment, threats, and acts of violence towards the LGBT+ community have increased.

The North Caucasus republics are particularly intolerant of the LGBT+ community. There have been reports of the arrest, torture and killing of gay men in Chechnya, allegedly conducted by Chechen regional authorities.

Read FCDO advice for LGBT+ travellers .

Russia has banned surrogacy for all foreigners except those married to Russian citizens. Read about surrogacy arrangements in foreign countries .

Religious activities

Some religious activities are restricted, including preaching and distributing religious materials.

Jehovah’s Witnesses are considered an extremist organisation in Russia. They can face harassment from authorities, including detention, particularly at places of worship.

Some other minority religious groups, like Scientologists, also face discrimination.

Transport risks

Road travel.

If you’re planning to drive in Russia, see information on driving abroad and read the RAC Russia guide .

You need either a 1968 international driving permit ( IDP )  or a valid UK driving licence to drive in Russia. The 1949 IDP is not accepted anymore. You cannot buy an IDP outside the UK, so get one before you travel.

If you have a residence permit or acquire Russian citizenship you will be required to obtain a Russian driving licence within one year from obtaining the permit or acquiring citizenship. See ‘ Living in Russia ’ page.

Road safety in Russia is poor and road conditions unpredictable. Take care when driving, take account of weather conditions and consider avoiding driving at night. Do not drive alone at night or sleep in your vehicle on the side of the road. Do not pick up hitchhikers.

Traffic police will often stop drivers for spot checks.

Bringing vehicles into Russia

If you plan to drive into Russia, you must declare your vehicle to the customs authority on entry. You can bring a vehicle into Russia without paying import taxes for up to one year.

Green cards are no longer accepted as proof of car or road insurance. Check insurance requirements before entering.

For questions about bringing a vehicle into Russia, contact the Russian Embassy in the UK .

Avoiding unregistered taxis

British nationals travelling in unregistered taxis have been victims of crime. Taxis that look official can be unlicensed. You should:

• use a local taxi app to call a registered taxi
• ask your hotel to call a taxi or give you the number of a reputable company
• agree the fare before getting into the taxi or check that the meter is working

Do not flag down a taxi or share a taxi with strangers.

Rail travel

Railway stations have airport-style security. Many railway services require passengers to show their passports on boarding.

If you are travelling by overnight train, store valuables in the container under the bed or seat. Do not look after luggage for other travelers or let it be stored in your compartment.

Do not leave your sleeping compartment empty, as some compartments only have a simple lock on the sliding door. On some trains, there may be an extra security device attached to the fitted handle or lock. There may also be a steel switch at head-height on the door panel which, when pulled down, prevents the closed door from being opened.

Air space will close during drone attacks. This has led to frequent and unpredictable delays, diversions and cancellations to flights in and out of airports in European Russia.

There are restrictions on domestic flights to a number of airports in southern Russia, with disruption to internal flights to and from Moscow and other cities. Check the latest information with your airline or travel provider.

The UK Air Safety List ( ASL ) lists all known airlines in Russia that do not meet international safety standards and are banned from operating commercial air services to, from, and within the UK. Check the UK Air Safety List when considering which airlines to fly with. The list is maintained by the Department for Transport, based on advice from the UK Civil Aviation Authority .

The UK government has sanctioned:

• Rossiya Airlines
• Ural Airlines
• Russian Railways

British nationals can buy flight tickets as long as the journey is starting in, or within, Russia without breaching UK sanctions. See more information from the Office for Financial Sanctions Implementation (PDF) .

British government staff do not travel on banned airlines. If staff need to travel internally, they may use airlines which also fly to internationally to countries where international safety standards are maintained or on Western manufactured aircraft.

Travellers with limited mobility

Wheelchair access can be limited in some public areas. Facilities for people with limited mobility vary. They can be poor or non-existent in some areas.

See FCDO advice on disability and travelling abroad.

Natural disasters and extreme weather

Earth tremors.

Earth tremors are recorded throughout the year without consequences. To learn more about what to do before, during and after an earthquake, see the website of the US Federal Emergency Management Agency .

Forest fires

There are areas of wildfires in western and southern Russia.

Arctic travel

Parts of Russia are in the Arctic Circle, including some very remote areas of land and sea. Emergency medical assistance and search and rescue are limited in these areas. See Arctic travel safety advice .

Related content

Invasion of ukraine.

• UK visa support for Ukrainian nationals
• Move to the UK if you're coming from Ukraine
• Homes for Ukraine: record your interest
• Find out about the UK’s response

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