Chiropractic expenses

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?



  • RyanMIP
    RyanMIP LincolnshireRegistered Posts: 50
    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
    net71 Registered Posts: 11
    Thank you for your help.

    Some posts I'd read said that only athletes can claim chiropractor expenses.
  • MarieNoelle
    MarieNoelle Trusted Regular Hampshire/Surrey borderModerator, MAAT, AAT Licensed Accountant Posts: 1,433
    Is the director an athlete?
  • net71
    net71 Registered Posts: 11
    No, he isn't but has injured his back at work so paid for the treatment on the company business card.

Sign In or Register to comment.

Not registered?

Register to create your free account, talk to AAT members and start your own discussions.

Privacy Policy