Is this allowable as subsistence?

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One of our company directors has gone on a diet and has told me that he struggles to get healthy food while working away. He has presented me with 2 receipts adding up to about £70. The receipts are from local supermarkets and bought before he has started working away. Having to tell him he isn't going to get his £70 back is no doubt going to cause an argument. So I have to be able to explain exactly why this isn't allowable.

Is subsistence expenditure ever allowable if bought before a journey takes place?

Also, if he was working in the area and able to go home every night he would be eating this sort of food, now that he is working away his eating habits haven't changed. I thought subsistence expenditure was only allowable as a form of compensation because you aren't able to cook and eat as normal, is this right?

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By ms998
10th Apr 2018 15:45

Booklet 490 - 5.5

Tax relief is only allowed for subsistence costs which are attributable to the business travel ie costs incurred in the course of the journey which are additional to any costs that the employee would ordinarily incur if they were not travelling on business. For example, tax relief would be allowed for the cost of a sandwich purchased at a station whilst travelling on business but not for the cost of a sandwich prepared at home and consumed whilst travelling as this is not a cost incurred in the course of the journey

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By lionofludesch
10th Apr 2018 16:41

Are we saying he buys a salad and eats it at the hotel ?

Despite what HMRC say, it's a ridiculous distinction that it's allowable if he buys it near the hotel but not if he buys it before he sets off.

If you decide it's not allowable, it might soften the blow if you point out that it's only £13.30 he's losing out on - not the whole £70.

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By chatman
12th Apr 2018 09:51

Did he prepare the food at home or did he buy it ready made?

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By Caber Feidh
12th Apr 2018 18:44

Can your director leave home, visit the local supermarkets to collect his special foods, and then continue on his journey to where he works away (without returning home)?
If this approach would preserve his tax allowance then could he use a shop where he could order (and pay for) his food online beforehand and then only need to make a quick visit to the shop to pick it up?

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