I have an IT contractor client who has been on a contract 50 miles from home. ( Ltd Co/ Sole director/shareholder)
He has submitted receipts for lunch each day for about £3.
Can I scrap all of these receipts and just use the benchmark rates of £5?
Any reason not to?
Thank in advance
Replies (2)
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get a dispensation to agree
an amount for subsistence...and if the revenue argue with the amount you are going for you may wish to indicate that instead of your proposed figure you will use the revenue's (which rest assured is far more generous than any 'normal' business).
Must be in the dispensation agreement
To use the benchmark rates for lunch/ other meals taken while on travelling appointments in the UK, the employer must have a dispensation in place with HMRC and in that dispensation agree to abide by the rules for subsistence and travel. Without that dispensation you should stick to the receipted costs