Daily Substinence

[Gonzo]

I think 2a is incorrect - the non-receipted £5 (personal incidental expenditure) is only for overnight stays only.

I think so too.

£10 if the overnight stay is abroad.

EDIT Unless of course the rules have changed recently but since the amounts haven't changed for two decades I suspect that is unlikely.

[Clare@InTouch]

You can claim a flat allowance if you have a dispensation in place. HMRC guidance here: EIM05231 - Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates

Most people find it better to claim what they actually spend though, as £5 doesn't go far on lunch these days!

[LisaContractorUmbrella]

Going on from what Clare has said - benchmark scale rates have to be applied for and they cannot be applied just willy nilly. Despite what you may hear a contractor is not automatically entitled to claim those subsistence rates that are declared on an umbrella company's dispensation - a cost must have been incurred and it must be allowable. On the subject of breakfast and dinner HMRC are very clear:

"Breakfast rate (irregular early starters only) - A rate of up to £5.00 may be paid where a worker leaves home earlier than usual and before 6.00 am and incurs a cost on breakfast taken away from his home. If the employee regularly leaves home before 6.00 am because, for example, he works an early shift he would not be entitled to use the breakfast benchmark scale rate."

"Late evening meal rate (irregular late finishers only) - A rate of up to £15.00 may be paid where the employee has to work later than usual, finishes work after 8.00 pm having worked his normal day and has to buy a meal which he would usually have at home."

[Clare@InTouch]

I read somewhere that 'unusual' would be no more than 60 times a year. That's not to say that you have free reign to just claim 60 times, but that if you go over that amount then you can expect HMRC to disallow if they investigated.

[Sausage Surprise]

Thanks Clare, so staff canteen is claimable, I would imagine this is lost if I decide to go ltd as staff canteen is a trigger for IR35?

What about off site lunch be it pub or takeaway?

I only ask as the only substinence information I can find relates to working "away from home", where of course I am working "away" the case is that "home" is footsteps away and I can see HMRC beating me when they find out I am potentially taking the michael.

Or am I worrying over nothing?

Thanks

AJ

That's probably because you should be searching for subsistence....

[LisaContractorUmbrella]

I read somewhere that 'unusual' would be no more than 60 times a year. That's not to say that you have free reign to just claim 60 times, but that if you go over that amount then you can expect HMRC to disallow if they investigated.

Haven't read that one I must admit but I'd be surprised - in a 47 week working year that would equate to more than once a week - knowing HMR&C I can't see that would meet the definition of unusual even with their woolly thinking

[northernladuk]

That's probably because you should be searching for subsistence....

LOL! Brilliant

[Clare@InTouch]

Haven't read that one I must admit but I'd be surprised - in a 47 week working year that would equate to more than once a week - knowing HMR&C I can't see that would meet the definition of unusual even with their woolly thinking

Page 13 here http://www.hmrc.gov.uk/guidance/480.pdf refers to the employer being able to pay for late night travel if it's not regular, up to 60 times a year.

I've seen it somewhere else when talking about breakfast. I'll keep looking.....

[Hex]

Page 13 here http://www.hmrc.gov.uk/guidance/480.pdf refers to the employer being able to pay for late night travel if it's not regular, up to 60 times a year.

I've seen it somewhere else when talking about breakfast. I'll keep looking.....

Interesting snip from that doc on page 77 (my bold):

The expenses rule which applies to travel costs also covers related subsistence costs. This type of
expenditure qualifies for a deduction where it is part of the cost of travel necessarily incurred in
the performance of the duties, or for necessary attendance at a temporary workplace. So, in
general, payments by an employer for an employee’s accommodation and subsistence when
staying away from home overnight on business are not taxed.
Allowable expenses can include the cost of a meal, the cost of a reasonable level of refreshments
(both alcoholic and non-alcoholic) with the meal and refreshments such as tea, coffee or soft
drinks taken between meals.

[AJ1982]

All,

Thanks very much for the replies, looks like the general advice is "proceed at your own risk" as well as the large can of worms this seems to have opened up.

Appreciate everyones help, looks like I wont be claiming these as expenses, thanks again everyone

AJ