She has given me all her food receipts which include alchohol. Obv this is not an allowable exp but now I question if infact the rest of the weekly shop is all for the children. Do I ask her to go through the receipts and highlight what are for buesiness or is there another allowable method? Say a % of the total for business exp.
Also does anyone have a link to the %'s that can be claimed on Gas/Elec/Coulcil Tax/Telephone/Water please?
You need to look at BIM52751, which gives all the details of HMRC's agreement with PACEY (Professional Association for Childcare & Early Years).
Re food & drink - as you will see when you look at the BIM, receipts are not required, just a reasonable estimate of the cost of the food & drink provided for the children being cared for. I look after a couple of childminders, and their children all bring packed lunches/teas - so for snacks they allow £2.50 per child for a 3 day week. Always seemed perfectly reasonable to me at that level.
Thanks very much for the info Helen, very helpful. I've have just pointed out that she is trying to claim more in food exp than she is actually making in income.
