Meal allowance

[Bob Jones]

Fist of all the travel has to be allowable - either in the performance of the dutes of the employment or to a temporary workplace. The cost of travel includes the associated subsistence. With regard to meals the definitive answer is this :
We eat in order to live not in order to work but where the duties of the employment dictate that more is spent on food than would otherwise be the case then the extra cost is allowable. It is impossible to identify the extra cost so, where it can be demonstrated that more is spent HMRC, will allow the total cost.
Form a practical point of view a director of his/her own compny has to be extra careful because there is no independent audit of the expense so for piece of mind restrict the claim to the actual costs backed up by receipts - if it is not possible to obtain a receipt then make a diary note at the time.
Employees of Umbrellas - most umbrellas pay a scale rate but there is still the requirement that more has to have been spent on food than would otherwise have been the case - an employee taking sandwiches from home is simply not entitled to claim and providing false information to the Umbrella in order to claim meal allowance could have serious repercussions on the employee.
HMRC have announced their intentions regarding Umbrellas and they will not be looking at the claims they will be looking through them .. where a scale charge applies it is not a requirement to keep receipts but it may be wise to do so - just in case ....

Bob

[Hex]

A previous thread which goes into some detail on the issue of claiming subsistence is here:

http://forums.contractoruk.com/accou...ubsitance.html

[spig]

My accountant advises I can claim reasonable costs for food when on client site, eg cafe or sandwich. I can't claim for anything brought from supermarket to make own sandwiches, which I'd never do in any case.

I think you should be allowed to claim, as at home if not working on client sites I would eat supermarket food which is far cheaper. Clientco unsuprisingly doesn't provide a kitchen for me to cook in, therefore I have to go and eat lunch in the centre of London, not something I'd do from home.

[NotAllThere]

Perhaps you should read the rules properly. Doesn't "working away from home" rather imply you are out of the house more than 10 hours a day...?

Perhaps you should read the post properly. 5 hours commute + 10 hours on site. Doesn't that imply out of house more than 10 hours a day.

[TheCyclingProgrammer]

That's eating out in central London for you...I've been eating here on my current contract; nice food but pricey (but where isn't?).

[thelace]

(but I don't go crazy, always under £10 on food for a day).

Fat get!

That's a hell of a lot of big macs!

[TheCyclingProgrammer]

I claim for lunch through my Ltd company whilst working at a client's site - its not my main workplace (my home office is) and the client's site is a temporary work place therefore I claim all of my travel and subsistence costs (but I don't go crazy, always under £10 on food for a day).

From the HMRC website:

As well as including transport costs, the ‘necessary costs of business travel’ also include:

* subsistence costs, such as meals
* accommodation if the travel requires an overnight stay

Emphasis mine.

[LisaContractorUmbrella]

The HMR&C argument has always been that you have to eat to live and therefore, in most day to day circumstances, food cannot be considered to be a legitimate business expense. However, as Xog pointed out, if you were to work unusual or exceptional hours there may be a reasonable case for you claiming the cost of a meal. For instance, if your normal working hours are 9-5 but there is a major system problem and you don't leave work until 9pm, HMR&C would not consider it unreasonable for you to claim for the cost of a take-away. However, if your contracted hours are from 9am to 9pm you would not be able to claim that cost as those working hours are typical for you.

[Moscow Mule]

Perhaps you should read the rules properly. Doesn't "working away from home" rather imply you are out of the house more than 10 hours a day...?

I'm not going to look up the rules for you, but if your work takes you out of the house for 15 hours a day (and it's a temporary site) I'm pretty sure there's a few allowances you can claim.

[malvolio]

Same applies to working away from home during the week, so a pretty weak argument there.

Perhaps you should read the rules properly. Doesn't "working away from home" rather imply you are out of the house more than 10 hours a day...?

[NotAllThere]

...OK. so what would happen if you weren't working? Would you stop buying food and eating it? Thought not.

So why should my taxes subsidise your groceries?

Same applies to working away from home during the week, so a pretty weak argument there.

[xoggoth]

I think under some circumstances you can claim for late working/unsocial hours. Should find it on the HMRC site, booklets 480/490 probably.

[MPwannadecentincome]

Buy food whenever you like, eat it whenever you like. Expense whatever you like, it's your company.

The question is, though, is it a BIK or can you claim tax relief against the cost?

OK. so what would happen if you weren't working? Would you stop buying food and eating it? Thought not.

So why should my taxes subsidise your groceries?

If you want chapter and verse, it will be found (gosh!) somewhere on www.hmrc.gov.uk. I'm not about to go searching for you, look it up yourself. But you'll find the rules are both clear and sensible.

HTH

So why is this different to:
a) employee of big co - working late at office and getting a meal on expenses tax free
b) employee of brolly - claiming under dispensation - only the actual amount incurred of course but keeping receipt in case needed for HMRC inspection
?

[malvolio]

Buy food whenever you like, eat it whenever you like. Expense whatever you like, it's your company.

The question is, though, is it a BIK or can you claim tax relief against the cost?

OK. so what would happen if you weren't working? Would you stop buying food and eating it? Thought not.

So why should my taxes subsidise your groceries?

If you want chapter and verse, it will be found (gosh!) somewhere on www.hmrc.gov.uk. I'm not about to go searching for you, look it up yourself. But you'll find the rules are both clear and sensible.

HTH

[chrisl]

Working under my limited company i am questioning meal allowances which i want to claim quite often.

I have been told i can only claim my meals when i stay overnight for work purposes and not if i return home. However, quite often i travel 5 hours per day, spend 10 hours on site and therefore have a long day and it is impossible (well not impossible, but hard) for me to eat at home. I have to buy food when i can, out and about or when i am on the way home late at night as its not practicle to eat when i get in very late.

Like lorry drivers who i have read can claim meal allowances like this, would it be fair to justify claiming meals or is this just a no no?

Any links to proper legislation or information would help justify my claims