Overnight Meal Expenses

[ste]

I am self-employed and travel away for maybe 20/25 nights a year.

Box 3.38 on the tax return states that meals are a disallowable expense except ... 'the reasonable cost of meals on an overnight business trip.'

1. Do I need receipts? (often difficult as may eat in a group of 10 or more people and split the bill - and indeed a little embarrassing to try and obtain the receipt.)

2. If receipts are not required ... how much should I claim?

Many thanks for your time and help.

Steve.

[malvolio]

You don't need receipts per se, you need proof of purchase. A credit card statement should suffice to prove you spent a sum of money at a given location. You only need receipts for VAT purposes and AIUI you shouldn't really reclaim the VAT element of your own dinner anyway (although many do...) - which is immaterial for people on FRS of course.

I'm not going into the deeply muddied waters of allowable expenses yet again, but Civil Service rules, which ought to be fairly indicative, are that £17.50 for an evening meal and a couple of drinks will not be frowned on as an expense claim. However, I will repeat once more that you can spend and claim whatever you like, as long as you declare it on your P11D and stump up the resultant PAYE and NICs.