I set up a company to offer my services as a contractor. The company is registered at my home address. I am a director and shareholder of this company. My partner is also a director and shareholder of the company.
I win my first contract through an agency days later. The contract is not expected to last more than 9 months.
I work at home one day of the week. For the other four days I travel to the location of the company the contract is with. It’s 200 miles away. I stay in a local hotel for 3 nights a week.
I plan to claim my mileage as travel to a temporary workplace. I will charge the hotel costs through the company.
I will also charge lunch and evening meals through the company (keeping all receipts). Assuming I have agreement from HMRC via dispensation, I might claim the scale rate meal allowance. £10 a day for being away for 10 hours or more (whilst keeping receipts).
As this is a new company and this is its first contract, is my home my permanent place of work and the contract location a temporary place of work? I have heard that the 1st contract a company wins will be considered the permanent place of work, but this doesn’t make sense. How do I prove my home is the permanent place of work?
Can my partner get paid a salary for being a director and maintaining the company books? Is paying her a dividend OK too?
Could I claim the late evening meal rate of £15, plus £5 for breakfast and £10 for being away for 10 hours, even if I’m only working 9am to 5pm on site. The rest of my time away from home is at the hotel or local vicinity.
I hope I’ve given enough information. Any help appreciated.