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Subsistence - old chestnut

  • Fellow PM.Dip
  • Practice Licence
  • 111 posts
  • # 117757

You know the scenario well - self-employed decorator, moving between sites within a local area.  If I ask about meal claims, he'll say 'I couldn't get home to eat'.

I've read BIM37670 and BIM47705 and other bits of BIM, and the issue seems to rest with itinerancy.  'Jobbing builders' can be itinerant - but is that only when they're away from home for periods of time?  I don't have an issue with the travel - that is from his base (home) to various places for various jobs, it is itinerant.  But meals when he's within 10 miles of home seem to me to be different.

Anyone have any direct experience on this one?

Thanks,

Fiona

  • Fellow PM.Dip
  • Practice Licence
  • 225 posts
  • # 117759

HMRC's view on this is we all have to eat. Sole Traders are not allowed to claim subsistence.

Only exception is if they have to travel far and perhaps and overnoght stay in which case they can claim an evening meal (but nothing too excessive so no receipts from Nobu Smile)

 

Hope that helps.

  • Member PM.Dip
  • Practice Licence
  • 27 posts
  • # 117762

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  • Fellow PM.Dip
  • Practice Licence
  • 111 posts
  • # 117774

Thanks, that was my gut feeling, too. 

Fiona

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