Chiropractic expenses

net71

Can Chiropractic expenses be claimed by a Director of a limited company?

If not:
If they have paid on the business credit card, should the cost be logged as a drawings to Directors Loan account or a disallowable cost for Corporation Tax purposes?

Thanks

RyanMIP

Yes it can be claimed, but it would be a benefit in kind taxable on the director.

There’s no concept of ‘drawings’ in a Company, but if the cost were charged to the DLA it would eliminate the BIK charge above.

The cost would never feature in the P&L AND be disallowed for CT purposes.

net71

Thank you for your help.

Some posts I'd read said that only athletes can claim chiropractor expenses.

MarieNoelle

Is the director an athlete?

net71

No, he isn't but has injured his back at work so paid for the treatment on the company business card.