While reasonable costs of subsistence are allowable for overnight business trips, does BIM37670 say that subsistence is claimable for, say, an occasional trip to London where a meal and some coffees and some water will be bought? The person is self-employed and returns home the same day.
I am confused by HMRC mixing the issue up in the same paragraph with 'itinerant travellers'; also what do they mean by 'the normal pattern'?
Thanks for any help.