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Posted Wed, 25 May 2022 06:00:01 GMT by David Wylie
I am employed on normal PAYE terms as a delivery driver. I go to the depot, organise my deliveries and route then go out delivering for 5-7 hours covering up to about 250 miles, then return to depot. On these journeys I do feel the need to take a couple of breaks - safety/wellbeing - and get a drink or light snack to keep me going. I have seen somewhere that a daily flat rate is available to claim for subsistence on these sort of journeys but cant find sections to claim within SA or form P87 - it only seems to deal with overnight stays which isn't applicable to me. I've asked on the SA help chat but got advised to use P87 which has no such help. 52 weeks a year - less say 6 weeks for holidays - 4 days a week. = 184 working days. £5 a day ? Or would more specific records need to be kept? Thank you
Posted Thu, 26 May 2022 08:16:36 GMT by HMRC Admin 20
Hi David Wylie,

Generally speaking food is not an allowable expense as it is not exclusive to your role:
BIM37920 - Wholly and exclusively: expenditure having an intrinsic duality of purpose: food and drink
However guidance on travel and subsistence can be found here:
EIM31800 - Deductions: travel expenses: general: contents
If you are entitled to the relief you can enter this under other expenses on the employment section of the return. 

Thank you.

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