Expenses without receipts - how far back can I claim?

[psychocandy]

I think you need to listen to your accountant. No receipts means no claim, end of. You can't push the £5 limit, you can only claim what you spent. And you can't actually claim lunch anyway unless you're working away from home for something significantly more than an 8 hour day.

So grow up and learn the rules.

Oohh. Debatable. Not according to a lot of accountants (inc NW). Lunch of up to £5 per day (receipted) is allowable.

I used to keep all the receipts and claim but, in the end, couldn't be arsed. And I lost a shedload of receipts (or rather the dear wife chucked them in the bin!) so if HMRC ever check I expect they'll make me pay it all back....

[Acme Thunderer]

Oohh. Debatable. Not according to a lot of accountants (inc NW). Lunch of up to £5 per day (receipted) is allowable.

Not according to this is isn't

BIM37660 - Wholly & exclusively: duality of, or non-trade, purpose: non travel topics: subsistence

[Wanderer]

I used to keep all the receipts and claim but, in the end, couldn't be arsed. And I lost a shedload of receipts

Why don't you just get one of those new fangled smartphones and take a photo of each receipt then bin it? Heck, they even do apps for that now...

[Jessica@WhiteFieldTax]

Not according to this is isn't

BIM37660 - Wholly & exclusively: duality of, or non-trade, purpose: non travel topics: subsistence

That applies to a deduction from business profits for a self employed individual, schedule D. Even then it's not strictly accurate as HMRC have conviently forgotten the official concession, made in the House of Commons in 1976 by the Financial Secretary to the Treasury:

"In practice, a self-employed person may be allowed a deduction for modest expenditure on meals consumed in the course of a travelling occupation or an occasional business journey outside the normal pattern…”

Deduction under corporation tax rules is a bit different, broadly the costs can be deducted as part of staff costs, but potentially count as a BIK which negates the deduction. If they fall inside the rules set out in booklet 480 then they are deductible with out BIK.

Sorry, not a simple answer....

[northernladuk]

Why don't you just get one of those new fangled smartphones and take a photo of each receipt then bin it? Heck, they even do apps for that now...

That takes even longer then just wanging them in your wallet and then in to a paper bag....

[kingcook]

That takes even longer then just wanging them in your wallet and then in to a paper bag....

Now the tax inspector wouldn't be very happy with a big bag full of receipts to wade through would he? What am I saying.... fill yer boots!!

[Datalink]

I think claiming for lunch is taking the **** (no offence to anyone!). You have to eat wherever you are, on contract or not, so IMO it's not allowable and I'm fairly certain my accountant told me not to bother. You certainly wouldn't expect your permanent employer to pay for your lunch unless away for the day on business.

[kingcook]

I think claiming for lunch is taking the **** (no offence to anyone!). You have to eat wherever you are, on contract or not, so IMO it's not allowable and I'm fairly certain my accountant told me not to bother. You certainly wouldn't expect your permanent employer to pay for your lunch unless away for the day on business.

Most of us are away for the day on business

Nothing wrong with it IMO. I can spend around £25/wk on lunches. Assuming a 46 week working year, that's £25 x 46 = £1150. I save 20% (CT) of that but it also means I don't have to take as much dividend to replace what i would have spent on lunches.

[Wanderer]

I think claiming for lunch is taking the **** (no offence to anyone!). You have to eat wherever you are, on contract or not, so IMO it's not allowable

It may be counter intuitive (you would eat anyway so how could it be claimable!!!) but the rules say that it is claimable if you are working in a temporary workplace. And before you start, the definition of a "temporary workplace" is rather counter intuitive too.

Fact is that the travel and subsistence is a concession that has been granted to us so we should make the most of it.

[Contreras]

I think you need to listen to your accountant. No receipts means no claim, end of. You can't push the £5 limit, you can only claim what you spent. And you can't actually claim lunch anyway unless you're working away from home for something significantly more than an 8 hour day.

So grow up and learn the rules.

Who's rules? Where does it say that?

I know this is inviting another sarcastic response, but actually I would like to know.

From reading the HMRC guidelines, and advice posted by accountants on here, my understanding is that subsistence can be claimed whenever associated with valid business travel, subject to the 24 month rule, and no hard limit to the amount so as long as it's "reasonable".

Did you mean the HMRC benchmark & scale rates, which require a dispensation? Because that wouldn't make sense either.