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Where Taxpayers and Advisers Meet

Production Buyer Expenses

CG
Posts:202
Joined:Wed Aug 06, 2008 3:33 pm
Production Buyer Expenses

Postby CG » Mon May 09, 2022 4:04 pm

A sole trader working on films as a production buyer receives a car allowance, meal allowance, phone allowance and sometimes PDs from the production company (paid along with her fees). She is also reimbursed for some petrol.

She claims mobile phone costs in her expenses.

She claims all motor running costs, including petrol that has not been reimbursed, and apportions these according to private usage.

With regard to meal allowance and per diems, she gets per diems to cover meals when she stays away for work and then meal allowances if she’s away from on-set catering or on a recce.

Can she put in the expense of food & drink bought when staying away that she receives per diems for under the normal rules for subsistence? What about the meal allowance? Would the food she buys with this be allowable as an expense as the reasoning for her getting this implies she is travelling for work, but not on an overnight stay?

Many thanks for any help with this.

bd6759
Posts:4262
Joined:Sat Feb 01, 2014 3:26 pm

Re: Production Buyer Expenses

Postby bd6759 » Mon May 09, 2022 4:16 pm

Everything she gets from her customers - fee plus expenses - must be included in her turnover.

From that she can deduct expenses she has incurred, or use HMRCs standard rates.

Subsistence is an allowable expense: https://www.legislation.gov.uk/ukpga/2005/5/section/57A


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