I have an employer that is an NHS worker , working through an agency (on payroll). This employee wishes to make a claim for (lunch subsistence, Overnight accommodation and mileage. The employee has told me that he doesn't have receipts for lunch/dinner, and the accommodation overnight is provided by either the NHS , or he stays at family/friends if doing a really late shift/night shift. He has also told me that he works at different NHS sites, and uses his own car, hence the travel claim. His other colleagues are also claiming through other accountants for a Subsistence allowance for lunch/overnight stays .e.g a standard daily rate of £10 for lunch, and then about £40 for late/night shifts on each occasion. It seems to me that the employees are not actually incurring cash expenses for lunch/accommodation that can be proved, and therefore there is no claim to be made. However I cannot find any information online to support me to understand if it is legitimate for my client to put in a P87 claim (except for Mileage that is).
Would be very keen to hear thoughts and learn something!