Subsistence for Directors

Pack up lunch

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Originally posted as a bump up to an ld thread on 1st Feb, but no responses, which may be down to it being an old thread.  I've tried to find an answer before posting, but to no avail

Company Director subby away from home for more than 5 hours, was claiming subsistence for meals with previous accountant. He's indicated that he would rather buy food from the supermarket and take packed lunches, and this months receipts show food purchased for his pack up (no qualms on actual cost, he hasn't tried to put the weeks shopping on there!!)

I'm thinking a definite no but nothing to back up my thoughts so a/ is this allowable and b/ if not do I need to see receipts if allowing the £5 a day subsistence and c/ providing b/ is allowable should this be on payslip or just as an expense in the accounts.

I'm pretty good in general on payroll but this is an area where I fall down slightly.

Replies (2)

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JCACE
By jcace
08th Feb 2021 21:28

Have a look at EIM31818.... Has an example very similar.

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Replying to jcace:
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By legerman
09th Feb 2021 12:07

jcace wrote:

Have a look at EIM31818.... Has an example very similar.

Thanks, much appreciated, it's as I suspected. So moving to the subsistence allowance, presumably receipts will be required in the same way as when allowed for employees? I know a dispensation is no longer required from HMRC, but you still have to indicate to them before the start of the tax year to include on payroll, otherwise P11D? Alternatively include actual cost of food purchased when at work under subsistence?

I know I'm there or thereabouts, but just want to be 100% certain

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