Self employed and HMRC Worldwide Subsistence Rates

Self employed and HMRC Worldwide Subsistence Rates

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HMRC publish daily subsistence rates for employees working abroad.

I have a client who does video and journalist work abroad but on a self employed basis.

He is paid per diems whilst working abroad by his clients. He records these as income.

Can he claim the HMRC daily subsistence rates as an expense against these per diems?

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By bumpdinkwhallop
11th Feb 2016 23:23

I dont think so
The rules for employment and self employment differ as i have found out to my peril on here when commenting on posts based the on rules in the BIM as opposed to the EIM

Id say round sum allowances woukd be a problem for you if the return was selected for enquiry. Instead the actual expense costs for subsistence and accomodation etc should be used and claimed for.

The business income manual covers travel and subsistence costs in good detail with a number of examples. If he was an employee then of course the subsistance rates your highlighting could be used. Im prepared to be wrong but i think you would be unsuccessful with the claim if selected for enquiry using round sum allowances as opposed to actual costs, certainly for subsistance costs anyway

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