Claiming food and travel expenses in self assessment as sole trader

chamberino

I understand that any expenses must be wholly for business purposes, so that means normal eating doesn't count, it has to be outside the usual pattern of business.

However there seem to be a lot of subtle cases where it's not clear:

1. I do a 6 week contract in the client's office in another part of the city. I take the train and eat lunch out every day. Are travel and food both valid? Does it change anything if I do some of this work from home?
2. I decide to work from somewhere else like a coffee shop. I don't think I can claim for food, but can I claim for bus/train fare there?
3. I take a client out for coffee or a meal to discuss a new project.
4. I go overseas for a project staying Monday to Friday - can I claim for all the travel and food expenses incurred while on the trip?

HappyMJ

chamberino wrote: »

I understand that any expenses must be wholly for business purposes, so that means normal eating doesn't count, it has to be outside the usual pattern of business.

However there seem to be a lot of subtle cases where it's not clear:

1. I do a 6 week contract in the client's office in another part of the city. I take the train and eat lunch out every day. Are travel and food both valid? Does it change anything if I do some of this work from home?
2. I decide to work from somewhere else like a coffee shop. I don't think I can claim for food, but can I claim for bus/train fare there?
3. I take a client out for coffee or a meal to discuss a new project.
4. I go overseas for a project staying Monday to Friday - can I claim for all the travel and food expenses incurred while on the trip?

Train yes...lunch no. To claim for breakfast or dinner you really need to be staying overnight or doing a very long shift when it would be unreasonable to expect you to cook in the evening....i.e work more than 10 hours plus travel and finishing after 8PM or so. I can't remember the exact time....

You can take a client to a meeting at a cafe and claim for the money you spend on tea/coffee and a cake but only to acquire new business not to discuss a project that you have already acquired.

If you go overseas you can claim for almost everything.

You're right it's a subtle difference in all the examples.

Generally you can claim for travel expenses to a temporary workplace, meals outside of normal working hours when you are not at home (lunch excluded) and coffee/tea costs in acquiring new business.

chamberino

Thanks! Does a temporary workplace include the coffee shop/client's meeting room for an hour?

Seems like the answer to food is almost never, unless it's a proper business trip? And travel is fine as long as it's not a permanent workplace?

lisa110rry

If you google HMRC 490 Employee travel, you'll find a very helpful booklet which explains all in a very understandable format.

For example, with regard to travel, you can charge from your home (even if you pass your permanent place of work) so long as you do not call in to your permanent place of work on the way and do any work there. If you do go to your permanent place of work and do significant work before going to the coffee shop to meet your client, you must calculate the mileage from your permanent place of work.

Pennywise

lisa110rry wrote: »

If you google HMRC 490 Employee travel, you'll find a very helpful booklet which explains all in a very understandable format.

Indeed, if the OP had been an employee, it would have been useful, but they are self employed, so the 490 booklet isn't relevant. They need to be looking at the business income manual for the rules for the self employed which are subtly different in many cases.

lisa110rry

Ooops! Sorry. Missed that bit in the title - the line cuts off at assessm...