Itinerant Worker - Lunch/Subsistence Expenses Deductible?

TomWhite90

Hi,

I have a self-employed client that has supplied food expense receipts. As the trader has no fixed place of work (1-2 weeks in each location max) and will typically not return to any location after, I believe that they are classified as an Itinerant Worker and can legitimately therefore claim all lunch expenses. The wholly and exclusively ruling in this case is met as there is no fixed or regular place of work.

Have I understood this ruling correctly? Guidance very appreciated.
Thanks

anastasiawilson

Check out gov guidance https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47705