A colleague tells me he believes that a self-employed person can claim a reasonable sum for subsistence/incidental expenses for working away from his home/office. He mentioned £10 a day as a reasonable allowance.
My recollection of the rules re taxable benefits is that someone required to stay overnight on business in a hotel can claim £5 or £10 a night without producing receipts but am I missing a trick re the daily allowances?
chris hughes
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Not a business expense
A self employed person is not eligible for any subsistence allowance.
Overnight accommodation expenses are allowable but not general subsistence.
The "£5 a night rule" is only for the employed. The position for employees is very different from that applying to the self employed.