Couple of expenses and how to claim

[stphnstevey]

I am a Ltd company director and would like to claim the following expenses - I would appreciate yuor advice on how to do this.

Personal Incidental Expenses
I believe I can claim £5 a night for this whilst away on business trips. I have read that a receipt is not required?
As the client I work for doesn't allow me to claim this from them, as an employee of the company I would make a seperate claim from my Ltd company. As I have to seperate it out from claims from the client, can I make this claim annually, just for this specific cost?

Refreshments for home office
I work from home and was wondering if I could claim for refreshments as my old boss used to supply our office when before I owned my own company. I don't drink tea and coffee, but squash, so hope that would be allowable. How would I go about this - would I need receipts, would there be a maximum, would I claim it monthly or could make a yearly claim?

Thanks for your help

[xoggoth]

You can claim the £5 a night without receipt, just have evidence of the nights away, multiply up and add to expenses/deduct from profit at year end. Get booklets 480 & 490 from IR site.

The refreshments are highly dubious as you are not supposed to claim things you would have to buy anyway if not working. You can claim a statutory £2 a week tax free for heat and light when home working. More if you have a rental agreement, but then the rent you get is taxable so not sure if worth it.

[stphnstevey]

Found this on the tea and coffee
http://www.hmrc.gov.uk/manuals/eimanual/eim21863.htm

and this on Personal Incidental Expenses
http://www.hmrc.gov.uk/manuals/senew/SE02730.htm