Can someone please clarify rules around subsistence - meal allowance

[TheCyclingProgrammer]

But the fuzzy bit is "commuting". If you go to the same, admittedly temporary workplace every day for a year or two and go home every night , is that not commuting, as opposed to necessary business travel? HMRC may well take that view...

Its not fuzzy. If its a temporary workplace, by HMRC's definition, then it isn't ordinary commuting. That's the whole purpose of the 24 month rule - to establish whether or not a workplace is a temporary one (and of course its status can change). HMRC won't simply "take a view" that its commuting - they will evaluate your travel against the 24 month rule (and the various other rules relating to business travel).

If you're going to claim subsistence, you must be able to claim the travel too so you're going to have to evaluate this rule in either case.

You could argue that the 24 month rule is ambiguous in some cases (such as when the location is changed significantly to restart the clock) but if you were unsure in that case you should probably stop claiming the travel costs too.

Again, if you're satisfied that you're travelling to a temporary workplace and claiming your travel expenses, all associated subsistence costs can be reasonably claimed too.

If you're not satisfied that you're travelling to a temporary workplace, then you should claim neither.

[eek]

Yes the risk is low. And FWIW I've never claimed lunch anyway, on the not unreasonable grounds that I would have it anyway, working or not, so perhaps I'm a little biased.

But the fuzzy bit is "commuting". If you go to the same, admittedly temporary workplace every day for a year or two and go home every night , is that not commuting, as opposed to necessary business travel? HMRC may well take that view...

HMRC have taken that view.. The problem for them is how do they go about implementing it when there is the 2 year role for temporary assignments. Remember that permies stArting a new contract can't claim

[pr1]

on topic: Tiny digital firms sniff at tinier expenses :: Contractor UK

[GB9]

My lot has just told me it is claimable, along with travel costs. I've never bothered with the subsistence before as there has usually been a supermarket nearby, but as the cheapest sandwich around here seems to be £5, I may go for it.

[Cappy]

Thank you very much for all your input. I'm not sure yet what I'm going to do as on one hand I see the HMRC's guidance, on the other I get the 'no' from the accountant. I'm going to ask more Qs and do a bit more research (it's not a question of few £...that's why I want to make sure I'm doing something that is efficient and right) and bring in as many cold packed lunches as I can stomach in the meantime.

[SueEllen]

Just change accountants. If your accountant can't read, understand and explain this to you then there will be more important things they will do this with.

[TheFaQQer]

Thank you very much for all your input. I'm not sure yet what I'm going to do as on one hand I see the HMRC's guidance, on the other I get the 'no' from the accountant. I'm going to ask more Qs and do a bit more research (it's not a question of few £...that's why I want to make sure I'm doing something that is efficient and right) and bring in as many cold packed lunches as I can stomach in the meantime.

Remind the accountant who the client is in this situation. If they cannot understand that, contact InTouch and tell Louisa that I sent you their way

[Cappy]

Just change accountants. If your accountant can't read, understand and explain this to you then there will be more important things they will do this with.

I'm starting to think that this is the case unfortunately.... And not just because of this issue.

[Bozwell]

I've never bothered with the subsistence before as there has usually been a supermarket nearby

You can claim lunch bought from a supermarket too!

[GB9]

You can claim lunch bought from a supermarket too!

You are indeed correct. But when I went to the supermarket I was buying a cheap sandwich etc and only costing a couple of quid. Where I am now a basic sandwich and coffee, not unreasonable for lunch, is costing me £7. Worthwhile I think.

I believe Cycleprog is correct in everything they have posted. I am also aware that HMRC look out for companies that have no expenses.

Sounds like it is SJD at issue here. Someone else said InTouch allow it as do Nixon Williams.