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ltd company contractor

lorlor Feels At HomeRegistered Posts: 68
Hi all,

I have a client who believes that he can claim for food purchased for lunch as his travel to his site of work is for more than an hour. Is this an allowable expense? I would normally disallow food purchased for lunch but he is certain if over an hour it is allowable. As far as I have found via HMRC it states that: eating isn't a requirement to work it is a requirement to live.

Thanks in advance

Comments

  • MarieNoelleMarieNoelle Trusted Regular Hampshire/Surrey borderModerator, MAAT, AAT Licensed Accountant Posts: 1,431
    Is the site a temporary workplace? If so I believe he would be entitled to claim subsistence and travel costs. HMRC guide 490 provides good examples that may be helpful in your case.
  • lorlor Feels At Home Registered Posts: 68
    edited December 2014
    No he was working at 2 different sites but both within a 6 mnth period. I think it would be classed as ordinary commuting.
  • Gem7321Gem7321 Experienced Mentor DevonMAAT, AAT Licensed Accountant Posts: 1,438
    If he was working at 2 different sites during a 6 month period what makes you think it would be classed as ordinary commuting? Based on the information give I would say he is entitled to travel and subsistence expenses and you could use the benchmark scale rates.
  • lorlor Feels At Home Registered Posts: 68
    edited December 2014
    I have read the benchmark scale rates. I understand it as if he had t leave before 6 in the morn and it isn't regular in his work then he can claim for his breakfast. Also if he works late on occasion he can claim his evening meal, if after 8 pm. One meal if its the 5 hour rate and two meals if it's the 10 hour rate.
  • lorlor Feels At Home Registered Posts: 68
    edited December 2014
    I would say he could claim his travel on bus (outside normal commute), and at most 3 meals per day if it isn't his normal place of work and meets all requirements to do so. I believe it is regular that he is working at 2 different sites, every week, possibly same days of week. I will have to get more info and clarity on this.
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