CIS - travelling expenses

CIS - travelling expenses

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confused by travelling expenses and CIS - is there anything that says that HMRC do not permit fuel purchased for travel as an expense for the purposes of reducing the sub-contractor’s gross charge liable to a tax deduction under CIS?

thought so , as they get added to the gross amount...

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By Cloudcounter
13th Dec 2011 07:35

The other way round

There's nothing that permits deduction of fuel, only the cost of materials purchased

 

Taken the original way, there isn't anything that says that HMRC do not permit the supply of cream doughnuts as an expense for reducing CIS!

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By sarahtaylor2018
13th Dec 2011 09:59

you must stop 20% on all monies except materials, so therefore you must stop 20% on travel expences.  but the sub contractor does not have to give a breakdown of the materials supplied and most of mine do a % of the job so it takes into account consumables etc!!

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By accountslady
13th Dec 2011 10:29

I thought that travel deductions could only be made on journeys 'for work', and not on journeys 'to work'.

For example....someone attending a conference for work purposes could claim the travel expenses. But someone travelling to their normal place of work could not claim expenses.

Otherwise we would all be claiming expenses for our normal daily commute to work and back.

 

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By SE_Confused
13th Dec 2011 11:34

what is the subcontractor is

what if the subcontractor is a limited company working from the home of the director?

his normal place of work would be his home and therefore allowable, is that right?

just like in all one man band ltds ....

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By accountslady
13th Dec 2011 12:56

Who owns the car? The company or the individual?

If the car is owned by the company, then the company should pay all the costs involved, but the individual will be taxed on a benefit in kind.

If the car is owned by the individual, then the individual should claim the business mileage back from the company.

 

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Replying to HeavyMetalMike:
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By SE_Confused
14th Dec 2011 08:09

found this - i will tell him to include his travel in the overall rate

http://www.hmrc.gov.uk/forms/cis340.pdf - 3.21

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By Janet Peart
23rd May 2013 07:42

CIS SUBSISTANCE
I have just been told that the 'rule of thumb' has changed on subsistence for sub-contractors. Has anyone heard anything?
Jan

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