I'm a contractor with my own LTD company. Looking at my financial statements from 2011 it has travel and accommodation listed as 24K. This 24K was paid for on the company credit card while on business over the year and then invoiced to the client who reimbursed the company. I didn't draw any expenses personally from the company like mileage etc that year. So, if Mr Revenue decides to look at my company return for that year, will he see 24K and assume that I personally extracted that amount from the company account thus triggering an audit. Im just unsure of what the revenue have visibility of when looking at companies.