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
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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.
A Client?
I have a client
I hope you don't
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 claimwhere 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.
Uniform can be claimed as below:
The cost of laundering overalls would be allowed.
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.
Travel from home to site should qualify is 24 months and 40% rule is met?
It doesn't apply