Self employed subsistence claims

[soprano]

Can anyone (read The Mc) shed any light on the rules concerning the ability to claim for susbsistence?

I am self employed, and carry out the majority of my work from home. On certain days I work away from home, at various locations across the SE of Emgland (there is no one set location) and have to buy lunch/drink etc whilst I am out as I am not close enough to home to return for this. This is probably once, or at most twice per week.

If I were employed and travelling for business purposes, I understand that I would be able to claim my subsistence costs as part of my travel. The legislation doesn't appear to give parity to those who are self employed, is this correct?

Can I claim for subsistence or not?

Thanks.

[cptsideways]

Yes you can, now up until recently I had never done so or not to any extent. However for the first time in 15 years of being self employed I received something through the post from HMG which was actually quite helpful as a good overview but also very vague at the same time!!!

I have scanned it for you, hope this helps

[Eric Mc]

Subsistence costs incured whilst working away from your base of operations are fully allowable. However, the claims have to be within reason e.g. the food and accommodation costs claimed need to be at the minimum of what would be required to keep you going for the period you are operating way from base.
On other words, excessive claims for expensive meals would not normally be allowed, nor would be any expenditure on alcohol.
However, meals at cafs and take-aways are normally acceptable.

[soprano]

Eric Mc said:

Subsistence costs incured whilst working away from your base of operations are fully allowable. However, the claims have to be within reason e.g. the food and accommodation costs claimed need to be at the minimum of what would be required to keep you going for the period you are operating way from base.
On other words, excessive claims for expensive meals would not normally be allowed, nor would be any expenditure on alcohol.
However, meals at cafs and take-aways are normally acceptable.

Thats great - just what I wanted to know. I've not been claiming this so far, but will start to do so. I presume it doesn't make any difference that I don't tend to stay away? We are just talking sandwich from M&S or at most, a cafe type meal for lunch like you say.

And that scanned post above is great - where was this guidance given - is there a leaflet reference or something?

Edited by soprano on Sunday 9th November 23:02

[Eric Mc]

Snack type meals are generally perfectly allowable. I certainly claim them for my clients.

I didn't do the scan so am not sure where it came from - but it looks pretty sound in what it says.

[soprano]

Eric Mc said:

Snack type meals are generally perfectly allowable. I certainly claim them for my clients.

I didn't do the scan so am not sure where it came from - but it looks pretty sound in what it says.

Excellent thanks Eric

[cptsideways]

Eric Mc said:

I didn't do the scan so am not sure where it came from - but it looks pretty sound in what it says.

I scanned it, its from HMRC themselves & it arrived in the post a few weeks back completely randomly

Edited by cptsideways on Monday 10th November 19:52

[Deva Link]

cptsideways said:

Eric Mc said:

I didn't do the scan so am not sure where it came from - but it looks pretty sound in what it says.

I scanned it, its from HMRC themselves & it arrived in the post a few weeks back completely randomly

Googled for one of the phrases and the only hit was this one, from the
http://www.icaew.com/index.cfm/route/117685/icaew_... from the The Institute of Chartered Accountants in England and Wales website which has a similar letter from 2004.

It's preceded by a comment:
"The following is the text of the enabling letters which the Inland Revenue are currently sending out to selected smaller businesses where they have identified possible inaccuracies in the 2003 return."

Edited by Deva Link on Monday 10th November 20:18