Construction Industry Allowable expenses

Construction Industry Allowable expenses

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I have a client, who is self employed as subcontractor in CIS.

Before that he was Employed in CIS (as employee)

I aim to deduct uniform at the allowable rate http://www.hmrc.gov.uk/manuals/eimanual/EIM32712.htm

The client stayed away from home for 2 months, Contractor provided travel for this and the accommodation.

But the meals were not provided. Client has not kept receipts, what is the maximum I can claim for meals please?http://www.hmrc.gov.uk/manuals/eimanual/EIM71325.htm I have been looking at this, but it does not give a breakdown of meals and accommodation.

Also if the client has not worked at same place for more than 24 months, and spent less than 40% time at one site, am I correct in deducting travel expenses?

And all these I can deduct for his duration of Employment and self employment?.

Thanks

Replies (9)

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By stratty
25th Nov 2014 13:16

EIM Manual

Question.  Why are you looking at the Employment Income Manual when your client is Self Employed?

There are different rules for Self Employed and Employed expenses.

You need the Business Income Manual for Self Employment.

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Replying to Lone_Wolf:
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By [email protected]
25th Nov 2014 13:42

You need the Business Income Manual for Self Employment.

Where can I find this please?

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By stratty
25th Nov 2014 13:46

HMRC

It is a manual available at HMRC.

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Replying to mickeyparish:
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By [email protected]
25th Nov 2014 15:09

Is that online?
 
Thanks

Is that online?

 

Thanks

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Replying to mickeyparish:
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By [email protected]
25th Nov 2014 15:10

have been looking at the HMRC website, no luck

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Replying to Accountant A:
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By EASy
25th Nov 2014 15:13

.............

<a href="mailto:[email protected]">[email protected]</a> wrote:

have been looking at the HMRC website, no luck

http://www.hmrc.gov.uk/manuals/bimmanual/Index.htm

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Replying to whitevanman:
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By [email protected]
25th Nov 2014 16:01

 

 

Looking at the manual:

Accomodation and subsistance will be allowed as below(staying away from home was out of normal): But as client has kept no receipts, what is best to claim

where occasional business journeys outside the normal pattern are made

 

Uniform can be claimed as below: But Why can not the normal fixed rates of HMRC not be used here?

he cost of clothing that is not part of an 'everyday' wardrobe (for example a nurse’s uniform or evening dress (‘tails’) worn by a professional waiter) faces no such bar to deduction.

 

Travel from home to site should qualify is 24 months and 40% rule is met?

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Replying to andrea2286:
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By thehaggis
26th Nov 2014 12:25

A Client?

Quote:
I have a client

I hope you don't

Quote:
Accomodation and subsistance will be allowed as below(staying away from home was out of normal): But as client has kept no receipts, what is best to claim

where occasional business journeys outside the normal pattern are made

What is his normal pattern?  If allowable, he should be able to make a supportable estimate of the amount.

Quote:
Uniform can be claimed as below:

The cost of laundering overalls would be allowed. 

Quote:
But Why can not the normal fixed rates of HMRC not be used here?

he cost of clothing that is not part of an 'everyday' wardrobe (for example a nurse’s uniform or evening dress (‘tails’) worn by a professional waiter) faces no such bar to deduction.

 The employment income provisions do not apply. 

Quote:
Travel from home to site should qualify is 24 months and 40% rule is met?

It doesn't apply

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Replying to lionofludesch:
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By [email protected]
26th Nov 2014 15:15

Sorry just to be more clear, the person in concern was an employee and then became a sub contractor under CIS.

So some of the tax year he was self employed, some an employee.

 

 

His normal pattern when  a subcontractor was he never stayed away from home. So when the task dictated him to be away, I am looking to deduct food expenses? And can get supportable estimate of the amount from him.

 

When a Subcontractor, I will put in a claim for laundary after supportable estimate of the amount.When he was an employee, I can go with flat rate?

 

24 months and 40% rule, I can deduct his travel for the duration of his employment, if he qualifies? When self employed, ok this rule does not apply.

Sorry for the confusion, hope a bit clearer now?

 

 

 

Any comments are welcome.

 

 

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