Subsistence: rules relaxed for self-employed By Nichola Ross Martin

They are teh same as everyone else's now - 40p for the first 10,000 miles and 25p thereafter. They changed in 2005/06.

Even if nothing changes in what is being said, you can appeal if HMRC don't apply the legislation. Many years ago I had an argument about an ESC and the Inspector basically said, "either you agree with my interpretation of the ESC or we go the strict route and there's not a lot you can do about that".

In view of the fact that it is open to anyone to make FOI requests to see what goverment departments consider reasonable as subsistence rates, or for any other rates: it seems sensible for HMRC to be transparent about the whole issue and just publish them.

I believe from my man on the inside current rates are (upto)

£7.50 for breakfast,£6.50 for lunch,£14 for over 10 hours and £20 (receipted) for evening meal
The way it works you don't need a receipt for under £10 so you can claim the 10 hour by saying breakfast allowance and lunch allowance

I thought I would find them under HMRC's Freedom Of Information disclosures as it was asked its own rates quite recently by a firm of accountants. But it seems that they are not there for some reason.

This article summarises the answers given in that request.

£30 per day seems a reasonable figure. Do bear in mind that you will still need to have receipts to prove the expenditure.

Thanks Nichola.

Do you knpw what the scale rates are for civil servants please?

Thank you.

The words will take their normal meaning in English, unless of course, a sub-clause is added which dictates otherwise! So it is a case of weighing up all the factors and applying your own judgement on a case by case basis.

You might like to consider the scale rates agreed for lorry drivers, stable lads and civil servants, they would seem to be what HMRC regards as "modest". What is "reasonable" might depend on where you are operating and the circumstances.

New legislation will trump the old case law.

reasonable & modest...?

Surely putting into law an ESC that already exists doesn't change anything ?