Mystery Dining - what's taxable?

As a Mystery Diner we receive reimbursements for the cost of meals which we buy in order to report on restaurants etc. Sometimes there is also a small fee paid. What should be included as assessable income please? Does it include the reimbursements for meals eaten? And what expenses are allowable? Is the cost of the meal reimbursed allowable as a trading expense, even though I've eaten it?

Hi,

You would show the total payment received as income and then claim the cost of the meal as an expense.

Thank you.

So does that mean that if I receive £50 reimbursement for a meal which I have paid £50 for, the £50 reimbursement is cancelled out by the £50 spent on the meal - leaving no tax to pay? Obviously, I will have eaten the meal, along perhaps also with a guest who will have had her/his meal paid for. Does that make any difference to the deductibility of the cost of the meal (s)?

Hi,

No, it does not.

Thank you.