I have a client who has a construction company and the work is spread throughout the south of England which means the contractors stay away from home 3-4 days of the week.
What is the ruling regarding meals/allowances for this?
At the moment he pays the hotel and it seems to be all of their food and drinks (not alcohol).
I'm not sure if I'm understanding your question correctly. It seems unlikely ( to me ) that your client would be paying for the accommodation and subsistence of other contractors or even subcontractors. I don't think he could claim anything for this. But if you mean employees (which might include the director himself, if he is away too), the guidance is at following links (1st and 2nd). 3rd link regards applying to HMRC for dispensation, which ensures that client is authorised to use these rates and helps to save on a lot of the ongoing compliance stuff.
If it is sub contractors working under CIS they can invoice the Contractor for the travel, accommodation etc but they will be subject to CIS deductions at whatever rate applies to them. e.g. they can invoice for the train ticket/fuel but will have 20% deducted.
Alison
We have an agreement for a daily meal allowance with HMRC but a most of our men are employees, not sub contractors. We pay the hotel which includes breakfast and give them a cash amount each day.
Sub contractors would build that amount into their quote/daily rate although for ease we may book the hotel for them (easier for me to handle the bookings for everyone on site as I can often agree a bulk rate)
) that your client would be paying for the accommodation and subsistence of other contractors or even subcontractors. I don't think he could claim anything for this. But if you mean employees (which might include the director himself, if he is away too), the guidance is at following links (1st and 2nd). 3rd link regards applying to HMRC for dispensation, which ensures that client is authorised to use these rates and helps to save on a lot of the ongoing compliance stuff.
