daily subsistence allowance

horseykitty

What is the daily subsistence allowance you can claim for meals when you are working?
I think it used to be around £5 per day or so but I can't find it on HMRC site.

Thanks

le_loup

Are you self employed or on PAYE?
If you have a business, you work away from your business premises?

John_Pierpoint

We all need to eat to live, self employed or PAYE.
If staying away from home the evening meal is likely to be more expensive than a home cooked one so get a receipt.
However it is luncheon that is the problem.
Some trades, such as HGV drivers, are allowed a modest per diem allowance, others are not allowed to claim.

Some large employers might manage to negotiate a rate with HMRC but the need to reclaim the VAT has killed off many such schemes.

HappyMJ

horseykitty wrote: »

What is the daily subsistence allowance you can claim for meals when you are working?
I think it used to be around £5 per day or so but I can't find it on HMRC site.

Thanks

You can claim the actual cost of any meal required to undertake your work whilst away from your normal place of work. Keep receipts for every meal and claim for them.

John_Pierpoint

You and many thousands of white van men wish?

Here are the rules:
http://www.hmrc.gov.uk/manuals/bimmanual/BIM37670.htm

jimmo

John_Pierpoint wrote: »

You and many thousands of white van men wish?

Here are the rules:
http://www.hmrc.gov.uk/manuals/bimmanual/BIM37670.htm

Yes, but what if the OP is employed?

http://www.hmrc.gov.uk/manuals/eimanual/eim31815.htm

Hence the question by le loup.

paulus

It's still £5 (if paid by employer), but due an increase. Alternatively, an employer can do a survey to come up with more realistic figures. http://www.hmrc.gov.uk/manuals/eimanual/EIM05231.htm

John_Pierpoint

Is the employer forced to run some sort of parallel accounting system based on actual receipts for the purpose of reclaiming VAT?

[I write as a one time employee of an organisation that went over to a "receipts with everything" system following the introduction of VAT - something of a problem for the alcoholics on the staff]

Pennywise

John_Pierpoint wrote: »

You and many thousands of white van men wish?

Here are the rules:
http://www.hmrc.gov.uk/manuals/bimmanual/BIM37670.htm

But things changed with the 2005 tax act when subistence outside the normal pattern of work became allowable, as mentioned in your link:-

"Itinerant trade journeys outside the normal pattern

But extra costs may be incurred wholly for business purposes where a business is by its nature itinerant (for example in the case of commercial travellers), or where occasional business journeys outside the normal pattern are made. You may allow a deduction for reasonable expenses incurred in these circumstances."

Which drives a coach and horses through the "duality" principle.

So, I think what we are left with, is that subsistence during your "normal" work pattern remains disallowable, but subsistence when you are doing something unusual is now fully allowable.

What we are left with, though, is who on earth are "itinerant" workers? Statute doesn't define it and case law has not yet given us anything definitive.

Of course, this is for sole traders - not employees (who don't have to worry about this point).

worldofmanda

I worked for a large company and they did the subsistence by saving me tax for example if the worked out my subsistence £200 the would deduct that money before paying my tax and the put it back as shown on my payslip. I was also able to claim 45p per mile after initial 10 mile.

With the new company they are doing the subsistence deduction also but they are charging me for it for example they will deduct £200 and only put back £175. My manager said that is to pay for the person taking care of that department. This company don't pay any fuel expense also.

As employee is there any guidance on fuel claiming if employer sends to work over 10 or 20 miles. Is there any guideline from government?

I've tried my manager and with fuel expense he said its only paid for exceptional cases.

Thanks

Caz3121

worldofmanda wrote: »

I worked for a large company and they did the subsistence by saving me tax for example if the worked out my subsistence £200 the would deduct that money before paying my tax and the put it back as shown on my payslip. I was also able to claim 45p per mile after initial 10 mile.

With the new company they are doing the subsistence deduction also but they are charging me for it for example they will deduct £200 and only put back £175. My manager said that is to pay for the person taking care of that department. This company don't pay any fuel expense also.

As employee is there any guidance on fuel claiming if employer sends to work over 10 or 20 miles. Is there any guideline from government?

I've tried my manager and with fuel expense he said its only paid for exceptional cases.

Thanks

Is this one other location that you are travelling to?

If you are using your own car, you can claim the tax relief from HMRC on the mileage amounts at 45p for the first 10,000 miles then 25p as long as these are business miles