This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Subsistence for mobile/travelling worker

jpk_27
Posts:1
Joined:Wed Oct 03, 2018 3:55 pm
Subsistence for mobile/travelling worker

Postby jpk_27 » Wed Oct 03, 2018 4:29 pm

Hi all,

I work on the railways in a role where I respond to incidents. Because of this I don't have a permanent base and as I am out all throughout my shift and cannot predict where I am going to be at a certain time, I have to buy my food and drink out (normally from a takeaway or more often a shop like Tesco Express). There is an exemption in the Working Time Regulations for railway workers in jobs like mine and accordingly we do not have a guaranteed meal break so I have to eat when we get a quiet moment or whilst travelling to the next incident I'm needed to deal with.

I was looking at the HMRC website (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31816) and 'Example 2' quoted below sounds very relevant to my case.
Michael is employed as a travelling salesman visiting customers across the UK throughout the day. He travels to his first customer direct from home and travels home directly from his last customer of the day. Each day he purchases and eats lunch whilst travelling between customers.

Michael is travelling in the performance of his duties therefore the costs of his travel both to and from home and between customers together with the cost of his meals incurred whilst en route are allowable under section 337.
Have I read this right and does anyone know how I can go about claiming this? Would I have to add up the individual cost of all my food (I am a shiftworker so the scale rates do not apply to me), or is there an agreed flat rate for railway workers (like there is for the Uniform allowance I get an extra £100 on my tax code)?

I pay all my Income tax through PAYE and I get no expenses for anything in my job.

Return to “Income Tax”