CIS and working away from home

Ryan Mundy MAAT

Hi

I have a few questions please.

1. Am I right in thinking that 'glasses' aren't an allowable expense, even when required for driving in a driving intensive trade?
2. A CIS contractor borrowed £2,000 from a company they contracted for. The company deducted CIS, even though it was a loan. How would you deal with this on the tax return?
3. A CIS contractor worked away from home for 3 months and had to stay overnight. He has claimed travel and accommodation costs. Would he be able to claim £5 per day for personal incidental expenses without receipts. No meals or food costs have been claimed. No receipts!

Many thanks in advance.

deanshepherd

Here is a good article for you to read regarding the glasses.. http://www.taxation.co.uk/taxation/Articles/2012/05/16/39361/what-spectacle

T.C.

1. No glasses are not allowable as they are not solely for business use.
2. It seems like it has been treated as 'payment in advance', rather than a 'loan', so I would treat it as that.
3. I would say yes to the accommodation, but not to the 'incidental' expenses.
Does everyone agree??