Q: I stay in hotels five days per week for work, only returning home on Saturday evenings. Can I claim for breakfast, lunch and an evening meal in my tax calculation?
Jun 03 2008
Answered by: Clive Lewis Ask a question
Your question omits some important details. HMRC rules allow that if you have to make journeys for business purposes you can deduct travelling expenses from taxable income. To qualify as “business purposes”:
• You have to travel from one workplace to another – this includes travelling between your main “permanent workplace” and a temporary workplace
• You’ve got to travel to or from a certain workplace because the work requires it.
So if your home is your workplace for tax purposes it would be allowable. The Inland Revenue allows up to two years travel to a “Temporary Workplace”. So for example, if you started new employment in a new location and you could not sell your house to move nearer to the new workplace, and had to stay overnight, the rules allow you to continue claiming accommodation expenses for up to two years.
Lunch is rarely allowable as it is an expense you would be responsible for paying for wherever you were working.
Also in your question you do not mention your status - are you in business on your own account – either as self employed or through a limited company or whether you are an employee? If you are self employed operating through a limited company or an employee and you make a claim for travelling expenses there may be a benefit in kind.
If so, a form P11D will show how much the company has paid in hotel and meals and you will be required to calculate the benefit on which tax will be payable.
For more information to the HMRC website here.
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