Coffee

[Chervil]

Clearly it's not reasonable to discuss or ask about what's acceptable and what isn't. Obviously that's completely unnecessary given how utterly black and white all of the available guidance is(!)

Once again I'm reminded why I rarely ask anything here. Thanks.

[Contreras]

The contract is generally carried out rather near my home (<5 miles) and I'm very conservative with what I put through the business.

In particular I wouldn't claim lunch as although I read many conflicting opinions in my mind my current contract isn't forcing me to buy any food outside of the normal pattern of things (eg breakfast / evening meals being away).

You're "very conservative with expenses", but then ask about claiming for coffees. We could just leave it there as it probably answers your own question.

"Trivial Benefit"... I see.

I can see the Starbucks thing might be the issue. If we assume £3/day * 200 then £600/year does make me wonder whether I should cope without!

If I was able to put it through I'd be looking at saving ~£250. I'm not sure I can say that's 'trivial' with an entirely straight face.

Thanks all.

Corp. tax saving £120, or put another way: 60p per cup. How much do you value your time for collecting receipts and managing an expenses sheet? So you reckon £250 (high rate dividend tax?), even so - for most people it seems not worth the effort for individually trivial expenses.

Are you claiming mileage for business travel? IMHO claiming for coffees during the day would be OK in that case (subsistence associated with the travel), if you can be bothered with keeping records. Btw, claiming mileage is altogether less effort esp. for repeated journeys so I would be claiming that regardless and not bother with the trivial subsistence claims. But then I don't have a £600/yr caffeine habit to serve.

[malvolio]

Clearly it's not reasonable to discuss or ask about what's acceptable and what isn't. Obviously that's completely unnecessary given how utterly black and white all of the available guidance is(!)

Once again I'm reminded why I rarely ask anything here. Thanks.

No, sorry, the guidance is absolutely clear: expenses are claimable for costs that are wholly and exclusively incurred in the course of your business. Claim mileage, lunch and incidentals such as coffee as a total cost is fine. Claiming the odd cup of coffee in isolation isn't: if you need it that much, it's clearly not a business-only expense.

There are a myriad edge cases queried on here. 99% of them fail the basic test.

[Chervil]

Thanks to contraras for being more constructive.

I don't claim mileage for this contract (seems unreasonable when it's nearer than my last permie job), I do claim mileage and subsistence when I visit clients further a field. I never suggested this could be claimed as subsistence.

My whole question was is coffee a special case. It turns out it is but only if it's 'trivial'.

I resent you suggesting that I'm out to screw over HMRC and therefore the industry.

I'll step out of this now.

[TheFaQQer]

Thanks to contraras for being more constructive.

I don't claim mileage for this contract (seems unreasonable when it's nearer than my last permie job), I do claim mileage and subsistence when I visit clients further a field. I never suggested this could be claimed as subsistence.

My whole question was is coffee a special case. It turns out it is but only if it's 'trivial'.

I resent you suggesting that I'm out to screw over HMRC and therefore the industry.

I'll step out of this now.

Have a read around the expenses manuals that I quoted from - buying from Starbucks isn't a trivial expense whether you do it once or two hundred times a year.

It's not about the cost of the expense, it's the nature of it - the expenses manual specifically says that if the "expense" is designed to replace normal expenditure by the employee, then unless it is trivial then it incurs a benefit in kind. The manual makes clear that the cost is irrelevant.

So, buy a coffee machine through the company for use by the employees at the company office if you want to, but even a single Starbucks incurs a BIK.

[northernladuk]

I don't claim mileage for this contract (seems unreasonable when it's nearer than my last permie job)

Claiming valid mileage is unreasonable but you think claiming a Starbucks is? Jeez you are one mixed up puppy. Why not claim the mileage and forget the coffee?

[SueEllen]

Claiming valid mileage is unreasonable but you think claiming a Starbucks is? Jeez you are one mixed up puppy. Why not claim the mileage and forget the coffee?

Chervil may not be able to claim mileage due to the 24 month rule.

[malvolio]

Chervil may not be able to claim mileage due to the 24 month rule.

He can do both or neither, in terms of the 24 month rule.

[Alan @ BroomeAffinity]

Claiming valid mileage is unreasonable but you think claiming a Starbucks is? Jeez you are one mixed up puppy. Why not claim the mileage and forget the coffee?

I hope he remembers to claim the mileage for getting TO Starbucks and back.

[mudskipper]

I don't claim mileage for this contract (seems unreasonable when it's nearer than my last permie job), I do claim mileage and subsistence when I visit clients further a field. I never suggested this could be claimed as subsistence.

Unless your contract is in the same location as your last permie job, or you have been there (or expect to be there) > 24 months, then claim your mileage. You're entitled to claim that, no grey areas.