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Tax deduction for meals provided on employers premises (home office)

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    Tax deduction for meals provided on employers premises (home office)

    This is mostly hypothetical as it's not something I've ever claimed for, but while there has been much debate on here about lunches/meals in connection with travel to a temporary workplace (or other business travel), does anybody here occasionally put through a bought-in meal while working from their home office?

    My interpretation of the subsidised workplace meal rules is that it would be allowable as long as you meet the criteria outlined here:

    EIM21671 - Particular benefits: subsidised meals: canteen meals

    More information:

    EIM21672 - Particular benefits: subsidised meals on the employer's premises or in a canteen

    A search on here turned up one thread about this but it was related to meals eaten on the client site which isn't what I'm talking about here.

    Basically:

    * If your normal workplace is your home office (i.e. your business premises and you work the majority of your time there) and,
    * Your company purchases a meal for you as the sole director (e.g. pizza) to be eaten during work hours
    * You are actually working on a project (it is really a "working lunch" and you aren't taking the piss)
    * If you have other employees (perhaps including your spouse/partner co. sec.) then they are welcome to a meal too
    * The costs are of a reasonable scale

    Would that be allowable? Would you put it through the business?

    To be clear, I'm not talking about TAX FREE PIZZA EVERY DAY! here - it would be quite stupid and costly to buy in a meal every day just because its an allowable expense, but the occasional working lunch, say once a month, would seem reasonable?
    Last edited by TheCyclingProgrammer; 26 September 2013, 10:54.

    #2
    Is it worth the 50p - £1 per month?

    Comment


      #3
      Originally posted by Ticktock View Post
      Is it worth the 50p - £1 per month?
      Maybe not. But that's not what I asked.

      That may be a reason why I've never seen it brought up - it's simply not worth it (or maybe because most contractors work on-site). But I was curious.

      Comment


        #4
        Originally posted by TheCyclingProgrammer View Post
        Maybe not. But that's not what I asked.
        Go ahead. I operate on the basis that I'm whiter than white and so boring that HMRC can handle an inspection in 5 minutes (heck my annual accounts take about 10 minutes). Claim hotels, claim mileage, claim hardware and that's it.

        I think (and know) that if they inspect and find anything dubious they can start looking further. This to me sounds very much in the downright dodgy and dubious area...
        merely at clientco for the entertainment

        Comment


          #5
          Plenty of discussions on claiming this...

          Have a look through these threads..

          https://www.google.co.uk/search?q=me...sm=93&ie=UTF-8

          They may all discuss client side meals.

          I would personally stay away from claiming meals while at my permanent place of work. Even if the rules say you can is it really worth it?
          Last edited by northernladuk; 26 September 2013, 11:11.
          'CUK forum personality of 2011 - Winner - Yes really!!!!

          Comment


            #6
            Originally posted by eek View Post
            This to me sounds very much in the downright dodgy and dubious area...
            What makes you say that? Is the outlined legislation not clear enough? To me, the only contentious issue is whether or not your home office (which is also your registered company address) would be considered "business premises". If it is, I can't see why it wouldn't be allowed.

            Comment


              #7
              Originally posted by northernladuk View Post
              Plenty of discussions on claiming this...

              Have a look through these threads..

              https://www.google.co.uk/search?q=me...sm=93&ie=UTF-8
              Plenty? Seriously? I found one that mentioned the workplace meals exemption:

              http://forums.contractoruk.com/accou...ree-lunch.html

              Like I said, most of the numerous discussions about food claims on here relate to business travel and temporary workplaces. Not that I'm asking about here (nor am I talking about claiming for a proportion of the weekly grocery bill).

              Comment


                #8
                Oh FFS...

                You claim expenses primarily because you are travelling to a temporary workplace. To have a temporary one you must also have a permanent one, for which expenses cannot be claimed. Where do you think your permanent one is located?

                So, want to try again?

                This is what really tees me off: the idea that the point of contracting is to scrounge every last penny of claimable taxes by whatever ridiculous stretching of what are basically entirely reasonable and realistic rules. If you want money that badly, get a better paying job and damned well earn it.
                Blog? What blog...?

                Comment


                  #9
                  Wouldn't the fact that you don't buy the pizza on your business locations kinda effect this. The rules there say nothing about expensing food you bought off site.

                  The word "canteen" has its ordinary meaning. A restaurant, cafe, public house or similar establishment which serves meals to the public at large is not a canteen.
                  'CUK forum personality of 2011 - Winner - Yes really!!!!

                  Comment


                    #10
                    Originally posted by malvolio View Post
                    Oh FFS...

                    You claim expenses primarily because you are travelling to a temporary workplace. To have a temporary one you must also have a permanent one, for which expenses cannot be claimed. Where do you think your permanent one is located?

                    So, want to try again?
                    Do you want to try reading my post and the HMRC page I linked to again?

                    Why are you talking about temporary and permanent workplaces? Completely irrelevant to what I'm talking about.

                    Comment

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