Sole Trader - allowable expenses

[wurzel]

I spent a few months of a recent contract in Spain technically working as a sole trader with the agency paying me direct into my personal account.

My question is, are the same expenses allowable as if I'd been working through my Ltd company, i.e. accomodation, travel, subsistence etc. Thanks in advance.

[SallyPlanIT]

Providing that they are expenses incurred to enable you to perform your work, then, yes they are.
You would need to declare the income and expenses on your self-assessment tax return.

[Clare@InTouch]

In general they are the same, but there are some subtle differences. Food is one - a self employed person cannot claim for subsistence but a limited company employee can:

Wholly & exclusively: expenditure having an intrinsic duality of purpose: food and drink

It's worth reading through the HMRC website for each expense you want to claim, just to double check. Or get an accountant to review your tax return before you submit it.

[wurzel]

Providing that they are expenses incurred to enable you to perform your work, then, yes they are.
You would need to declare the income and expenses on your self-assessment tax return.

In general they are the same, but there are some subtle differences. Food is one - a self employed person cannot claim for subsistence but a limited company employee can:

Wholly & exclusively: expenditure having an intrinsic duality of purpose: food and drink

It's worth reading through the HMRC website for each expense you want to claim, just to double check. Or get an accountant to review your tax return before you submit it.

Thanks