Hi I have a client who is a self-employed surveyor and basically 2 or 3 days a week he travels from his home to various addresses in the UK to compile structural reports.
He claims the mileage but what else would he be entitled to claim, for example he gives me receipts for coffees and cakes (not usually a proper meal, tut).
Any help gratefully received.
From what I can see on HMRC food etc is only allowable if it is overnight trip, which they aren't in general.
Sam
-- Edited by Samilou67 on Tuesday 12th of December 2017 03:23:07 PM
I get this a lot from my clients saying that they have been told by their mates that they can claim a certain amount each day for food and drink, my understanding has always been (not necessarily correctly) that if you are staying away overnight then you can claim for both accommodation and a reasonable amount for subsistence but you can also claim expenses if it is for occasional journeys outside your normal pattern of work without having to stay overnight
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Doug
These are only my opinions of how I see things and therefore should not be taken as advice
Hi Sam
Can of worms. Quick answer, to add to Doug's overnight thing
Must be wholley & exclusively for work - food is not as a general rule - we eat to live (although at this time of year some folk tend to live to eat!)
That said HMRC do tend to take a more lenient view when there are occasional/infrequent business journeys outside the normal pattern made for S/T. Its defining the normal pattern that often causes the issue. Care re base of operations.
Eg would hold more credence if the travel was unsociable hours - so if they leave the house at 6am and dont return back until say 10pm and travels some distance from home on a one off work assignment then you could argue its subsistence. Also - no mickey taking on the amount - HMRC accept its costs more to eat away from home, but a three course meal with wine is pushing their luck.
Have a look at hmrc manuals on travel for S/T and the subsistence rules
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
