I have a client who acts as a consultant and only works away from home. He is sole trade & not vat registered.
Apart from his mileage/motor expenses (which we will sort out at the end of the year dependant on personal/business useage of own car) is he allowed to claim any of his subsistance. His hotel bills are usually settled by his client.
Thanks for your help
Regards
Mark
-- Edited by Marky65 on Friday 13th of November 2009 02:51:48 PM
I would have thought that subsistence could be claimed, one of my clients pays subsistence (this is for a touring theatre company) but they only pay £12.50 per day if the hotel includes breakfast, if it doesn't they add an extra £6.
Travel expenses that qualify for relief You can get tax relief on the necessary costs of business travel like:
public transport fares hotel accommodation meals tolls congestion charges parking fees business phone calls, fax or photocopying costs But you can't get tax relief for things that aren't directly related to the business journey - like your newspaper or private phone calls.
