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Where Taxpayers and Advisers Meet

Subsistence and patterns of work

MARKYWEB
Posts:23
Joined:Wed Aug 24, 2011 1:44 pm
Subsistence and patterns of work

Postby MARKYWEB » Fri Jun 09, 2017 1:31 pm

If you are self employed and you occasionally start before 6am and you claim a reasonable level of subsistence for breakfast which could be based on the £5 scale rate, is it right that if you follow this same pattern regularly most days then you can't claim the rate. The same with working more than ten hours, if it's a regular pattern then you can't claim anything for a meal.

How would you determine normal pattern or regular routine. If in the year you have eight or nine jobs with early starts sometimes and late hours then is 50% or above a normal pattern for the year or would you need to take each job separately and work out a pattern for every contract per week / month etc. Has HMRC determined an exact percentage or days per week.

Not sure how you do this but at the same time claim a reasonable small subsistence expense.

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