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CIS Expenses

MaggieLMaggieL Just JoinedRegistered Posts: 9
I have a client who, during 13 14 tax year worked for numerous contractors as a sub-contractor. He hasn't any expenses receipts at all for the year. While I am pretty clear on mileage allowances - just claiming for travel from main place of work to site - I wondered if there were any other basic deductions that could be made for expenses such as subsistence, work/safety wear. Thank you for reading this post.


  • babsababsa Well-Known Registered Posts: 118
    Hi Maggie,
    Don't get phone bills.
  • burgburg Experienced Mentor GloucesterModerator, FMAAT, AAT Licensed Accountant Posts: 1,441
    There are no basic deductions. Consider the expenses you would expect him to have i.e. mileage, tools, materials, protective clothing, phone, etc.

    Then explain to him the problems with having no proof of expenses. Discuss and establish his costs and come up with something sensible. Cover yourself with notes and or a letter to the client explaining what you have done. Emphasize that it cannot be always like this and he needs to keep better records in the future.

  • MaggieLMaggieL Just Joined Registered Posts: 9
    Thank you Burg, that's really helpful, I usually cover myself with notes but a letter is a better option I think. As my client is a carpenter I have just used HMRC guidelines and claimed £140. Although I have explained verbally I will now explain this in a letter and will also confirm the records that he needs to keep in the future. Thanks again.
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