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Subsistence and hotel expenses

Subsistence and hotel expenses

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I have a client who is working under his limited company on a six month offering procurement services for a company 200 miles from home.  I know that if he were to stay in a hotel I could claim mileage, cost of hotel and cost of meals whilst he is away (Monday to Friday)  What can I claim if he rents a flat and pays for food?  I know that if it is his only role that, technically, it is his primary place of work and therefore he should not claim any expenses but everyone else in the same place are claiming.

The role can be terminated at any stage but it is likely to be for six months.

Thanks

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By pauljohnston
02nd Mar 2015 16:28

Temporary Workplace

Why do think that different rules apply regarding the hotel room and the flat?

If it is his primary place of work I cant see either being claimable.

It is a temporary workplace I would have though that either method would be acceptable.

 

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By pauljohnston
05th May 2015 15:31

Still not sure what you are asking.

If it is a temporary workplace the temporary workplace rules apply.If it is his primary workplace I cant see either being claimable.

What I think you are asking is if is a temporary work place can he claim for a flat instead of a hotel.  Probally another question is - does he intend to come back to his home at the end of each week?  A further indication of temporary residence would be a regular return.

Another item to consider is food and drink.  If he is preparing food in the flat I would suggest that they are not claimable because is what he would do at his permanent home.  However if he stayed in a hotel he would have to pay for his/her meals.  As you may guess this is a difficult subject.  However the first line test I do is "is the worker out of pocket" by being away from home.

From April 2016 tax relief on travel & subsistence expenses where a worker works thru a Personal Service Company and the worker is under the supervision, direction or control of the end user will be restricted

 

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By juicy lucy
06th May 2015 13:38

Thanks Paul, you have helped by second guessing what I mean, sorry.  The true problem is the definition of whether its a temporary workplace or primary,  its only a six month contract through his service company.  He's working sometimes in Slough and now sometimes in Milton keynes (which supports it being temporary) and comes home to Leicestershire every weekend.  He commutes to Milton Keynes so that is probably his saving grace if it was ever disputed.  

Thanks so much for your help, I'm a sole practioner so I dont have lots of contact with other accountants. 

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By pauljohnston
06th May 2015 17:00

Jucy Lucy

Glad to be of assistance.  Most on this website are sole practioners and I recommend that you get out and meet others.  Consider joining 2020 group - you wont feel so alone.

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