Reply to: receipts vs credit card/bank statements

[TheCyclingProgrammer]

I thought it was relevant. You can't claim for breakfast if you don't leave before x AM, or evening meal if you don't leave after x PM?

You can claim for lunch though.

And all applies only to temporary place of work?

Again, there is no set time, all that matters is that the subsistence is attributable to a business journey. Any necessary subsistence taken in the course of a business journey (including travelling to and from a temporary place of work and while you are there) can be reclaimed. Costs not attributable to travel - such as making a packed lunch to bring with you - are not.

The following manual page explains how when claiming travel expenses this is extended to include associated subsistence costs;

https://www.gov.uk/hmrc-internal-man...anual/eim31815

Read all of the above. It explains everything with examples.

IIRC there are set times for scale rate payments which aren't relevant (usually only relevant if you're working through an umbrella).

[l35kee]

You can reclaim the costs of any subsistence associated with business travel which includes working at a temporary workplace. Whether this is breakfast, lunch or dinner isn't really relevant (unless you have a dispensation to apply scale rates).

HMRC guidance backs this up though I'm afraid I can't be bothered to go and find the exact page in the employers information manual.

One possible source for the confusion is that if you're self employed you're a bit more restricted in what you claim as far as subsistence goes.

I thought it was relevant. You can't claim for breakfast if you don't leave before x AM, or evening meal if you don't leave after x PM?

You can claim for lunch though.

And all applies only to temporary place of work?

[SueEllen]

You can reclaim the costs of any subsistence associated with business travel which includes working at a temporary workplace. Whether this is breakfast, lunch or dinner isn't really relevant (unless you have a dispensation to apply scale rates).

HMRC guidance backs this up though I'm afraid I can't be bothered to go and find the exact page in the employers information manual.

One possible source for the confusion is that if you're self employed you're a bit more restricted in what you claim as far as subsistence goes.

WHS

There are legal cases where self employed people found they couldn't claim subsistence even though they could claim travel expenses.

However as we are directors of limited companies we are treated differently. Have a look at HMRC guide 490.

[TheCyclingProgrammer]

Have heard different views about subsistence and whether it is wholly and necessary

1. You can't legitimately claim (e.g. for lunch) as even if you weren't on a client site you would still have to eat
2. You can legitimately claim as working on a client site means you don't have access to your usual food source

(or words to that effect)

You can reclaim the costs of any subsistence associated with business travel which includes working at a temporary workplace. Whether this is breakfast, lunch or dinner isn't really relevant (unless you have a dispensation to apply scale rates).

HMRC guidance backs this up though I'm afraid I can't be bothered to go and find the exact page in the employers information manual.

One possible source for the confusion is that if you're self employed you're a bit more restricted in what you claim as far as subsistence goes.

[TheCyclingProgrammer]

Are you sure ? My accountant(s) has advised in the past the lunch can be claimed as an expense even if not working away from home, within HMRC guidelines of course.

No, you can't. Food has an inherent duality of purpose. You have to eat to live. A concession is made when travelling on business or working at a temporary workplace because it costs more to buy food when out and travelling however subsistence expenses follow the travel - if the travel is claimable so is the associated subsistence so in that case you need to apply the 24 month rule as usual.

[ladymuck]

Have heard different views about subsistence and whether it is wholly and necessary

1. You can't legitimately claim (e.g. for lunch) as even if you weren't on a client site you would still have to eat
2. You can legitimately claim as working on a client site means you don't have access to your usual food source

(or words to that effect)

[ladymuck]

Problem with receipts is some are now printed in ink that fades so I have faded receipts in my pile.

Thermal printed ones, I bet.

[FrontEnder]

If you ise free agent or similar, the its largely irrelevant. Takes no time to scan on the app and enter the details. I usually do it while im eating the breakfast/lunch/ caviar and chamagne I've just bought.

[kaiser78]

2 year rule

What about it ?

[SandyD]

Are you sure ? My accountant(s) has advised in the past the lunch can be claimed as an expense even if not working away from home, within HMRC guidelines of course.

2 year rule

[kaiser78]

Claiming lunches can be an issue, unless you are working away from home, mate.

Are you sure ? My accountant(s) has advised in the past the lunch can be claimed as an expense even if not working away from home, within HMRC guidelines of course.

[SandyD]

Your choice but once HMRC are in to your affairs and you can't produce a receipt you better pull your pants down and lube up. I'd rather spend a few seconds getting a receipt, sticking it a bag and producing a huge bag of them when they ask.

hmmm I am talking about things like £% for lunch the odd day or two.. I don't claim things like this daily as I mostly bring my own lunches, but as said earlier, mostly tube tickets etc

[northernladuk]

Problem with receipts is some are now printed in ink that fades so I have faded receipts in my pile.

Even better. Not your problem.

[SuperLooper]

Problem with receipts is some are now printed in ink that fades so I have faded receipts in my pile.

Scan them, file them in Evernote, and then shred or burn them.

[SueEllen]

Your choice but once HMRC are in to your affairs and you can't produce a receipt you better pull your pants down and lube up. I'd rather spend a few seconds getting a receipt, sticking it a bag and producing a huge bag of them when they ask.

Problem with receipts is some are now printed in ink that fades so I have faded receipts in my pile.