Self-employed overnight travel and meal costs
I have a self-employed salesman who spends many nights on the road in European countries travelling between customers. He's good at his job and in addition to hotel expenses, it is not rare to see restaurant bills of in excess of GBP200 just for one meal for him. Should I go by the HMRC employee overseas subsistence rates in working out what should be allowed for his foreign overnight stays or is there another basis to use for those that are self-employed? He also stays overnight in his holiday house in Italy when his business takes him there - is he still entitled to claim expenses for his meals on these nights?
Many thanks in advance for your help.