What can i claim

nathan93

Hi just a quick question i am on a secondemnt training post for 1 year from my post with the same employer. my role is driving around checking units each day for 7 hours. my base is anything from 2 miles to 30 miles away from some of these units. each day i am out i end up having to purchase some form of lunch ( i know i should pack 1 but im a coffee addict).this is costing me a few pennys can i reclaim this back against my tax?Also 2 years ago i asked to do a training course to have the qualification for a promotion i was granted leave 1/2 a day as week to do course but i had to pay the £800 myself is this reclaimable.thank you in advance.

InsertWittyName

Employed - no.

I would suggest you speak to your employer about helping you with these costs.

Savvy_Sue

And buy a vacuum flask.

AndyJR81

You can't claim the coffee/lunch costs as it won't be qualifying subsistence, but you could claim the mileage @45p up to 10,000 per year, 25p for any excess. Your employer could reimburse this tax free, however if they won't you can claim it yourself to offset your earnings by submitting a P87 form each year. You'd need to keep a good mileage log to back up your claim.

There is a remote chance you might get some relief of the training course if you can demonstrate it was wholly (probably), exclusively (probably) and necessarily (unlikely) for the purposes of your employment, but HMRC are likely to take a dim view of that due to the 3rd requirement. Whilst a promotion is desirable, you'd struggle to convince the revenue it was wholly necessary (i.e. you wouldn't have been sacked if you didn't get it). Rubbish rules but the rules all the same.

jimmo

AndyJR81 wrote: »

You can't claim the coffee/lunch costs as it won't be qualifying subsistence.

I don’t follow that. Why not?

The OP is an employee so travelling and subsistence are not subject to the wholly, exclusively and necessarily rules and duality of purpose is not an issue here.

http://www.hmrc.gov.uk/manuals/eimanual/eim31811.htm




If the OP actually spends more than they would have if it were not for the business travel, he/she has a claim for the full amount expended

http://www.hmrc.gov.uk/manuals/eimanual/EIM31815.htm


　

John_Pierpoint

Ah the difference between self employment and the master and servant relationship?!

AndyJR81

jimmo wrote: »

I don’t follow that. Why not?

The OP is an employee so travelling and subsistence are not subject to the wholly, exclusively and necessarily rules and duality of purpose is not an issue here.

http://www.hmrc.gov.uk/manuals/eimanual/eim31811.htm




If the OP actually spends more than they would have if it were not for the business travel, he/she has a claim for the full amount expended

http://www.hmrc.gov.uk/manuals/eimanual/EIM31815.htm


　

There is a difference between going away for business where you're a long way from home and going (as the OP said) at most 30 miles away to work for the day. If you had to do say an 3 nighter in London bought coffee, sandwiches, evening meals etc my understanding is that you can claim in full, as you can hardly be reasonably expected to pop to Tesco and whip up something in your own room.

If you're simply working on site somewhere for a day instead of your usual place of work and buy a packet of sandwiches at lunchtime HMRC are going to take a dim view of that. At the end of the day the OP would likely have incurred the exact same expense if he were working from the office/main place of work. Also working that close to home doesn't preclude you from being reasonably able to sustain yourself by making your own lunch. I suppose if you had to work very late and bought an evening meal you'd have a case as you have incurred a perceived extra cost