Lunch expenses

[TheCyclingProgrammer]

I thought lunch expensing when at your normal place of work was a no-no. Is according to SJD.

Subsistence is claimable if it is associated with business travel or travel to a temporary workplace. If you’re not able to claim for the travel (due to say, the 24 month rule), you can’t claim subsistence either.

[l35kee]

I thought lunch expensing when at your normal place of work was a no-no. Is according to SJD.

Correct, however I think your definition of "normal place of work" is the thing thats confusing you.

[quackhandle]

I was always of the school of though you can't claim lunch as HMRC say you would have lunch anyway so not business expense.

Only caveat is claiming evening meal if you are staying away, that is fine.

qh

[MrButton]

I was always of the school of though you can't claim lunch as HMRC say you would have lunch anyway so not business expense.

Nah

[uk contractor]

My understanding from several different accountants is unless you staying away overnight & have proof of that to back it up (hotel receipts usually) do not claim expenses for lunch anymore above the daily allowance. Its one of the known flags for IR35 investigations but use your commonsense as well! For the tiny amount of tax relief you would actually get is it really worth the potential hassle?
From the responses on here it seems a lot of people do claim for this though

[MrButton]

Its one of the known flags for IR35 investigations

Not saying those buggers at HMRC don’t do this... But what’s an expense claim got to do with IR35?

[quackhandle]

Nah

I should say that was from my Accountant, the nice chap at Gorilla. He did also say that if you have to set off early to travel to client site then breakfast is claimable, within reason.

qh

[malvolio]

Not saying those buggers at HMRC don’t do this... But what’s an expense claim got to do with IR35?

Lots. IR35 investigations are usually triggered by an anomaly in your annual SAR. High expenses for no obvious reason such as lunch with no associated overnight stays is one.

The main trick to avoid IR35 hassle is to be squeaky clean with the details. In these days of iXRBL-coded returns, Hector can see very deeply.

[MrButton]

Lots. IR35 investigations are usually triggered by an anomaly in your annual SAR. High expenses for no obvious reason such as lunch with no associated overnight stays is one.

The main trick to avoid IR35 hassle is to be squeaky clean with the details. In these days of iXRBL-coded returns, Hector can see very deeply.

Makes sense to stay squeaky clean - whats an SAR? HMRC say its a Subject Access Requests. You have to do this annually?

[vwdan]

I was always of the school of though you can't claim lunch as HMRC say you would have lunch anyway so not business expense.

No they don't, though I have had this argument a number of times here, with other contractors and accountants. Check Example 2 here for a start:

https://www.gov.uk/hmrc-internal-man...anual/eim31816

Michael is employed as a travelling salesman visiting customers across the UK throughout the day. He travels to his first customer direct from home and travels home directly from his last customer of the day. Each day he purchases and eats lunch whilst travelling between customers.

Michael is travelling in the performance of his duties therefore the costs of his travel both to and from home and between customers together with the cost of his meals incurred whilst en route are allowable under section 337.